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HMRC internal manual

Holding and Movements Warehousing Guidance

Civil Penalty Regime for Excise Warehouse Stock Return (Form W1): Is a return required for every excise warehouse?

No. Form W1 is not currently required for Hydrocarbon Oil Warehouses (ie those approvedsolely for the receipt/dispatch of oils), Aircraft Stores Floors, Ships Stores and ExportShops Warehouses are not currently required to submit Form W1 to NWRC. In many instances,local arrangements exist in respect of returns from these premises.