Corporate report

Tackling alcohol smuggling: outputs – April 2019 to April 2025

Updated 24 September 2025

Tackling alcohol fraud is an HMRC priority. The HMRC Alcohol Strategy was launched in April 2010 and refreshed in 2016.

Our aims for alcohol, working with other enforcement agencies and the alcohol industry, are to:

  • promote good compliance - making it easier for businesses to pay the right duties
  • prevent tax losses - making it harder to make mistakes or to deliberately cheat, including addressing regime vulnerabilities, and exploring technology solutions to prevent fraud
  • respond to those who cheat - increasing the impact of enforcement

The tax gap is the difference between the amount of tax that should, in theory, be paid to HMRC, and what is actually paid. You can read about the tax gap for alcohol in 2023 to 2024

1. Alcohol inland seizures

April 2019 to March 2020

Volume (Litres) Duty (£)
Beer 844,944 802,697
Spirits 41,106 549,180
Wine 262,181 935,988
Total 1,148,232 2,287,865

April 2020 to March 2021

Volume (Litres) Duty (£)
Beer 102,923 97,777
Spirits 174,213 2,327,486
Wine 11,270 40,234
Total 288,406 2,465,496

April 2021 to March 2022

Volume (Litres) Duty (£)
Beer 759,699 721,714
Spirits 25,772 344,314
Wine 205,421 733,353
Total 990,892 1,799,381

April 2022 to March 2023

Volume (Litres) Duty (£)
Beer 925,709 879,423
Spirits 128,930 1,722,504
Wine 109,691 392,560
Total 1,164,600 2,994,489

April 2023 to March 2024

Volume (Litres) Duty (£)
Beer 843,759 801,571
Spirits 32,185 420,991
Wine 87,885 313,749
Total 963,829 1,536,310

April 2024 to March 2025

Volume (Litres) Duty (£)
Beer 3,158,895 3,424,609
Spirits 27,595 405,463
Wine 172,499 737,431
Total 3,358,989 4,567,503

2. Criminal enforcement

Financial year Number of arrests Number of convictions
2019 – 2020 12 9
2020 – 2021 0 0
2021 – 2022 16 3
2022 – 2023 2 8
2023 – 2024 1 2
2024 – 2025 6 4

3. Alcohol Wholesalers Registration Scheme (AWRS)

Date Received Approved
2019 – 2020 1,589 1,195
2020 – 2021 1,902 1,336
2021 – 2022 1,751 1,392
2022 – 2023 1,409 1,022
2023 – 2024 1,372 1,203
2024 – 2025 1,356 1,260

Current trader population: 10,625

Help HMRC tackle alcohol fraud

To report any kind of fraud, smuggling or tax evasion you can contact HMRC with the information, in confidence.

Next update

These figures will be refreshed again in September 2026.