Apply for approval to be a tax representative in Northern Ireland

Use form HM9 to apply to be a UK tax representative and become authorised to account for duty on excise goods sold to private individuals in Northern Ireland.

Applies to Northern Ireland

This service is only relevant where goods are sold in Northern Ireland from a vendor based in an EU member state. You cannot use this service where goods are sold in Great Britain from a vendor based in an EU member state.

This scheme applies to:

  • alcohol and alcoholic drinks
  • manufactured tobacco (for example, cigarettes, cigars and smoking tobacco)
  • energy products, such as mineral oils

When to complete this form

You must send this application 45 days before you place any orders or enter into any agreements affected by this scheme.

What you will need

To complete this form, you will need to tell us the:

  • date you want to be registered from
  • type of goods you want to import
  • details of any excise activities you, or any key personnel, have been involved with in the last 6 years

You will also need your:

  • business details
  • deferment approval number (DAN)
  • VAT registration number (if you’re VAT registered)
  • company number and date of incorporation (if you have a limited company)

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

If you’re a member of a partnership

You will also need to complete and return form EXCISE 102 along with your completed HM9 form to HMRC.

How to complete this form

  1. You need to open and complete this form online. As you cannot save your progress, you may want to get all your information together before you start.

  2. Fill in form HM9.

  3. Print and post it to HMRC, using the postal address shown on the form.

Email HMRC to ask for this form in Welsh.

This file may not be suitable if you use assistive technology — such as a screen reader. If you need a more accessible format email and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.

Published 10 February 2023