Alcohol duties: Beer Duty return (EX46)

Use the online forms service or postal form to declare Beer Duty.


Declare duty online

Declare duty by post (use this version if you're an agent or if you can't use the online form)


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

Use the online form service (sign in to or set up a Government Gateway account) for returns covering periods in the last 6 months.

Use the print and post form for returns covering periods older than the 6 months shown on the return.

Before you start the print and post form

If you’re using an older browser, for example, 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.

Published 4 April 2014
Last updated 11 January 2018 + show all updates
  1. The online form has been updated to replace the return period start and end dates (month only) with ‘Month of return’ and the ‘Details’ section has been updated to clarify the information.
  2. Clarification added to detail text to make it clear the existing print and post form can also be used for returns from 1 April 2017 onwards.
  3. The link to online EX46 has been reinstated.
  4. Improvements are being made to the online version of the EX46. An updated version suitable for submissions covering periods from 1 April 2017 onward will be released by 1 May 2017.
  5. Update on submitting March 2017 paper returns.
  6. The online form EX46 will not be available for March returns, please use the paper or print and post forms.
  7. The online form EX46 is being updated to reflect changes in duty rates announced in the Budget. It will be available for March returns on 7 April 2017.
  8. An online forms service is now available.
  9. First published.