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HMRC internal manual

Holding and Movements Warehousing Guidance

Civil Penalty Regime for Excise Warehouse Stock Return (Form W1): Form W1 submission requirements

What is the W1 return?

It is a warehouse record of:

  • Stock [including receipts and removals]
  • AADs outstanding for 2 months
  • AADs outstanding for 4 months
  • W8s outstanding for 21 days
  • AADs returned with shortages

The W1 return is available from the HM Revenue & Customs Internet site. From themain page, click on Businesses & Corporations > Excise & Other > Forms >W1- Warehouse Return Form.

Who must submit a return?

Under regulation 20(1) Excise Warehousing (Etc) Regulations 1988 [EWER] all authorisedwarehousekeepers who operate excise warehouses (except hydrocarbon oils warehouses)approved under section 92 of the Customs and Excise Management Act 1979 or under section15 of the Alcoholic Liquor Duties Act 1979 (distiller’s warehouses) are required tosubmit a calendar monthly return for each warehouse they operate. It must be submitted tothe National Warehousing Return Centre [NWRC], Portcullis House, 21 India Street, Glasgow,G2 4PZ within 14 days of the end of each stock accounting period.

What period does the return cover?

The standard stock period is the calendar month. However, alternative periods can beconsidered subject to them being no longer than five weeks. Any authorized warehousekeeperwho wishes to submit non-standard returns must agree the arrangements with NWRC prior to 1March each year for the following financial year. The individual sites covered by theagreement must be specified.