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It's illegal to buy alcohol if you're under 18 and you can be stopped, fined or arrested by the police for drinking in public
Find out how to pay your Beer Duty.
Submit a return (EX46) to declare duty on beer, and declare other movements in and out of your registered premises.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
Find out about temporary changes to the destruction of spoilt beer, cider, wine or made-wine if you're a brewer, cider producer, wine maker or publican.
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.
Bringing in goods for personal use when you travel to the UK from abroad - types of tax and duty, duty free, EU and non-EU arrivals, banned and restricted goods.
Find out about Alcoholic Ingredients Relief, which is the repayment of excise duty charged on spirits, beer, wine, other fermented products and cider.
Who can get the relief, when to check your eligibility and how to work out your discounted duty rates.
Guidance and forms about Alcohol Duty. Including rates, Small Producer Relief, submitting returns and paying duty.
Check the rates of duty for beer, cider, spirits, wine and other fermented products.
How to pay Wine or Cider Duty, and how long it takes for your payment to reach HMRC.
If you trade in draught products, find out if you could pay a reduced rate of Alcohol Duty.
The figures you’ll need and how to use them to work out your discounted duty rates.
How to apply to protect a food, drink or agricultural product name under the UK GI schemes.
When and how HMRC raises assessments, applies penalties and charges interest.
Find the full rates of duty and calculation examples that apply if you make, import or hold beer, cider, spirits, wine or other fermented products.
Find out when you can remove wine and made-wine without paying Excise Duty and how to do it.
This document contains the following information: Beer: a report on the supply of beer.
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