Business tax – form

Alcohol duties: application for a licence to carry on an Excise Trade (L5)

Apply for a licence to carry on an Excise Trade.

Documents

Detail

Use the online form service or postal form to apply for a licence.

If you’re applying for a licence as a wine or made-wine producer or commercial grower, you should use form WMW1.

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 (HMRC)

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

If you’re using the online form

You’ll need to send any required additional information separately. Send this by post to the address shown below. You’ll get a unique reference number once you’ve submitted the form. Include this number with any extra information you send.

You can track the progress of the form online using the same reference number.

You have 15 working days from the day you submitted your application to send in any additional information that’s needed. If you don’t, HMRC won’t be able to proceed with your request and you’ll have to send it again. This will be treated as a new application.

If you’re sending the print and post form

Send any additional information needed with your form to the address shown below.

You won’t be able to track the progress of a postal form.

Additional information required

Apply to register as a compounder or rectifier of spirits or distributor of denatured alcohol

Complete an EX103 or EX103A.

Apply to register as a producer of denatured alcohol (and you’re not already approved as an excise warehouse)

Complete an EX103 or EX103A.

Before you start using the postal form

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.

Post your application and any additional information to:

HM Revenue and Customs
Excise Processing Teams (EPT)
Cotton House
7 Cochrane Street
Glasgow
G1 1HY

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

Excise entry: private trader (EX103)
Private traders can use this form to declare their use or intention to use premises, rooms, places, vessels, utensils or other plants.

Excise entry: incorporated company (EX103A)
An incorporated company can use this form to declare their use or intention to use premises, rooms, places, vessels, utensils or other plant.