Business tax – form

Excise movements: application to be a tax representative (HM9)

Use the form to apply for approval as a UK tax representative.


Apply using the postal form HM9


As a UK tax representative you can act for vendors based elsewhere in the EU. You can account for UK duty on excise goods sold to private individuals in the UK (distance sales).

To complete this form you’ll need:

  • details of any excise activities you, or any key personnel, have been involved with in the last 6 years
  • a deferment approval number (DAN)

Deferment arrangements must be in place before you apply for approval as a tax representative.

Before you start using the postal form

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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.

Application to register for the Registered Consignee scheme (HM1)
Use form HM1 to apply for approval as a Registered Consignee.

Return of Excise Duty for Registered Consignees or Registered Commercial Importers (HM2)
Use form HM2 to submit your return of Excise Duty as a Registered Consignee or Registered Commercial Importer.

Application to register as a Registered Commercial Importer (HM3)
Use form HM3 to apply for approval as a Registered Commercial Importer.

Request to import excise goods bought duty-paid in another EU member state (HM4)
Use form HM4 to apply for approval to Import Duty-paid excise goods from other EU countries into the UK. Once accepted by HMRC, it will be endorsed to prove that UK duty has been secured on the goods.

Claim for repayment of Excise Duty (HM6)
Use form HM6 when making a claim for repayment of Excise Duty.

Authority to use another trader’s deferment approval number (HM8)
Use form HM8 when you need authority to account for Excise Duty by using another trader’s deferment approval number (DAN)

Return of Excise Duty for tax representatives (HM10)
Use form HM10 if you’re a UK tax representative that needs to declare the UK duty payable on goods imported under your approval.