Policy paper

Alcohol Duty — penalties for late filing and late payments

This measure is about the new late submission and late payment penalties, known as penalty reform, being introduced to monthly producer returns.

• From: HM Revenue & Customs
• Published: 13 July 2026

Documents

Alcohol Duty — penalties for late filing and payments

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Draft legislation

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Draft legislation (accessible version)

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Explanatory notes

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Details

This measure introduces HMRC’s reformed late submission and late payment penalties to return requirements for Alcohol Duty.

Penalty reform introduces a new points-based penalty regime for late submission of tax returns.

Published 13 July 2026