Alcoholic products technical guide Section 5 — returns and payments
Information on how and when to submit your Alcohol Duty return and pay Alcohol Duty including exemptions.
Official website: gov.uk00
How to use the service
You should log into your business tax account to start your return. At the end of every accounting period, a task will appear for you on the online service to complete and submit your return by the 15th of the month. To prepare for submitting your duty return through the new online service, you may need to consider changing how you keep records. To send an Alcohol Duty return, you’ll need: your sign in details how many litres you’ve produced that have passed a duty point the volume of pure alcohol in the products you’ve produced your duty rate if claiming Small Producer Relief, if applicable the amount of product eligible for Draught Relief, if applicable the amount of spoilt product
Requirements
In your return, you should declare all of the alcoholic products that have been released from duty suspense by you across all your approved premises in this period. This includes alcoholic products you: have produced receive and hold in duty suspension that were produced elsewhere have imported directly to your approved premises, if your approval allows The Alcohol Duty return is split into 4 sections. You will need to start your return by telling us if you need to declare alcoholic products for Alcohol Duty, inputting the relevant information for your approval. If you are approved to produce more than one category of alcoholic products, you will need to confirm which category you need to declare duty on. By confirming you do not need to declare Alcohol Duty for a category of alcoholic product you will submit a nil return for that category. You then need to declare the Alcohol Duty including the volume produced, litres of pure alcohol and declare whether the alcoholic product is eligib
Fees
If you owe duty up to and including February 2025, you’ll still need to pay as you did before 1 March 2025. You need to use the correct 8 or 12-digit reference number when you pay. You can find this reference number on your duty return for the relevant period. The bank details you need to use depends on the product you need to pay duty on. You should make your payment using the following bank details: sort code — 08 32 00 account number — 11963201 account name — HMRC Beer Duty You should make your payment using the following bank details: sort code — 08 32 00 account number — 12000946 account name — HMRC TAPS
Official source
Alcoholic products technical guide Section 5 — returns and payments
retrieved: