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HMRC internal manual

Wine Guidance

Wine duty: duty return and payment

Sections 5 and 7 of Notice 163 (GOV.UK) give full details on the six duty categories, calculating duty, budget changes, accounting for and paying duty, payment methods and completion of duty return.

The legal provisions for this are at regulations 8-12 of The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 and regulation 23 of the Wine and Made-wine Regulations 1989.

The person liable to pay the duty will be the licensed wine producer who holds the wine at the duty point.

Licensed wine producers will render a return (EX606) for each calendar month (standard accounting period). Exceptionally, when the revenue may be at risk, shorter accounting periods of one week can be required, for example, earlier failure to furnish or defaults or likely insolvency. Before imposing this requirement, managers should consult the Alcohol Policy team in order to be satisfied that there are sufficient grounds to justify this action.

At the end of each accounting period, wine producers must total up all wine removed from their premises to home use during the period, calculate the duty due and record it on their EX606 return.

Returns are to be sent to the Trader Accounting Payment System (TAPS) unit in Southend. They are responsible for sending out return forms to all licensed wine producers and for monitoring payments. They liaise with the Debt Management and Banking Unit in cases of non-compliance.

Licensed wine producers must pay the duty on the 15th day of the month following the month for which duty was accounted.

NIL returns are required, even if there have been no removals to home use during the accounting period.

If a wine producer fails to submit a return on time, or fails to make a satisfactory payment, they will be liable to a penalty and we may issue an assessment for any duty we estimate would have been due.

A licensed producer may also be liable to a penalty if their return is inaccurate and, as a result, they do not pay enough duty. Further information can be found in WINE10210 and paragraph 7.7 of Notice 163 (GOV.UK).