Business tax – form

Alcohol duties: Beer Duty return (EX46)

Use the online form EX46 to declare Beer Duty.



You will use EX46 to declare:

  • duty payable on beer removed from your registered premises to home use
  • deliveries in duty suspense to other warehouses or for export

You can either:

  • use the online form service (sign in to, or set up a Government Gateway account)
  • fill in the form on-screen, print and post it to HM Revenue and Customs

If you use the online form, you’ll get a reference number that you can use to track the progress of your form.

Before you start

If you are using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Excise Notice 226: Beer Duty
This notice explains the effects of the law and regulations covering the production, storage and accounting for duty on beer.

Alcohol duties: VAT due on alcoholic beverages (EX46(VAT))
Use form EX46(VAT) to declare VAT on alcoholic beverages.