Form

Apply for a licence to carry on an excise trade (L5)

Use the online or postal form L5 to apply for a licence to carry on an excise trade.

• From: HM Revenue & Customs
• Published: 4 April 2014
• Last updated: 1 February 2025 — See all updates

Documents

Apply online

Ref: L5

http://www.tax.service.gov.uk/digital-forms/form/application-for-a-licence-to-carry-on-an-excise-trade/draft/guide

Apply by post

Ref: L5

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Excise/1.0/L5&template=L5.xdp

Details

You can either:

• use the online service
• fill in the form on-screen, then print and post it to HMRC

Sign in to use this service. If you do not already have sign in details, you’ll be able to create them.

You may also need to send HMRC information to support your application.

If you’re using the online form

You’ll get a unique reference number once you’ve submitted the form and can use it to track the form’s progress online.

If you need to send HMRC any supporting information, you’ll have 15 working days from the date you submitted your application to do this. If you do not, HMRC will not be able to proceed with your request and you will have to send it again. This will be treated as a new application.

Send any supporting information to HMRC by post and include the reference number you received when you submitted the form.

If you’re using the print and post form

Send the form and any supporting information to HMRC by post.

You will not be able to track the progress of a postal form.

Before you start using the postal form

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

Post your application and any supporting information to:

HM Revenue and Customs
Excise Processing Teams
BX9 1GL

Information to support your application

Complete and send form Excise entry: private trader (EX103) or Excise entry: incorporated company (EX103A) to support your application if you need a licence as a:

• distributor of denatured alcohol
• producer of denatured alcohol (and you are not already approved as an excise warehouse)

Related guidance

Excise Notice 473: Production, distribution and use of denatured alcohol
A notice about the production, distribution or use of denatured alcohol in the UK.

Published 4 April 2014

Last updated 1 February 2025 + show all updates

1. 1 February 2025

   Information about form WMW1, and applying for a licence as a compounder or rectifier of spirits has been removed.

2. 7 February 2017

   Postal address updated.

3. 16 June 2016

   Details about additional information required to support an application to register have been added to the page.

4. 2 June 2016

   An online forms service is now available.

5. 4 April 2014

   First published.