Alcohol duties


  1. Beer Duty Return (EX46)

    Declare duty on beer you've removed from your registered premises to home use, and deliveries in duty suspense to other warehouses or for export.

  2. Report tobacco or alcohol tax evasion

    Report someone to HMRC if you think they're selling tobacco products or alcohol without paying UK duty

  3. Apply for a licence to carry on an excise trade (L5)

    Use the online or postal form L5 to apply for a licence to carry on an excise trade.

  4. Apply for a distiller's licence (DLA1)

    Apply for a distiller's licence and for approval of distillery plant and process if you intend to produce spirits using form DLA1.

  5. Register as a brewer, packager and holder of beer (BPH1)

    If you intend to brew, pack or hold beer in duty suspension, you must register for Beer Duty using form BPH1 at least 14 days before you start.

See more services in this topic

Guidance and regulation

  1. The Alcohol Wholesaler Registration Scheme (AWRS)
  2. Spirits Duty
  3. Import alcohol into the UK
  4. Beer Duty
  5. Rates and allowances: Excise Duty - Alcohol Duty
See more guidance and regulation in this topic

News and communications

  1. Alcohol Wholesaler Registration Scheme postponed
See more news and communications in this topic

Research and statistics

  1. Alcohol Bulletin
See more research and statistics in this topic

Policy papers and consultations

  1. Report on the conclusions of The Spirit Drinks (Costs of Verification) Regulations 2013 review
  2. New still cider and perry bands for Alcohol Duty
  3. Increase in Alcohol Duty rates
  4. Alcohol Duty: rate changes
  5. HMRC Alcohol Strategy
See more policy papers and consultations in this topic