Updates: Alcoholic products technical guide

2025

4 April 2025 published amendments

Updated section 4.27 to explain Commercial Fruit Growers' approvals, returns and payments obligations.

Updated section 5.9 with information on what to do if you owe any duty or haven바카라 사이트檛 submitted returns up to and including February 2025.

19 March 2025 published amendments

Section 4 바카라 사이트� approvals

Updated section 4.5 to add details about the interaction of excise warehouses with APPA and how producers with an APPA can cancel their excise warehouse approval.

Section 5 바카라 사이트� returns and payments

Updated section 5.3 to provide guidance about the returns and payments obligations for alcoholic products producers who hold an excise warehouse approval alongside their APPA.

3 March 2025 published amendments

Section 10 바카라 사이트� duty suspension

Updated section 10.5. We have removed reference to producers being approved as a registered owner of warehoused goods when sending duty suspended products to an excise warehouse for bottling, packaging or storage.

This is in line with The Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) 1999 update which came into effect on 3 March 2025.

Section 24 바카라 사이트� removal of alcoholic products from approved premises

Updated section 21.4. We have removed reference to producers being approved as a registered owner of warehoused goods when sending duty suspended products to an excise warehouse for bottling, packaging or storage.

This is in line with The Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) 1999 update which came into effect on 3 March 2025.

27 February 2025 published amendments

Section 3 바카라 사이트� production of alcoholic products

Updated section 3.2 to give further information on the point of production.

Section 4 바카라 사이트� approvals

Updated section 4.25 to say when you need to notify HMRC about changes to circumstances.

Section 5 바카라 사이트� returns and payments

Updated section 5.10 to explain when customers need to report spirits production each quarter.
Updated section 5.15 to say producers will be able to request a repayment of overpaid duty through an online form.

Section 8 바카라 사이트� financial security

Updated section 8.3 to explain the policy on movement guarantees and ownership of the alcoholic product.

14 February 2025 published amendments

Section 3 바카라 사이트� production of alcoholic products

Updated section 3.2 to reflect maturation requirements for Scotch Whisky under the Spirit Drinks Verification Scheme.

Section 4 바카라 사이트� approvals

Updated section 4.18 to reflect the obligation to enrol, submit returns and pay through the Manage your Alcohol Duty service, once you're approved.

Section 5 바카라 사이트� returns and payments

Updated section 5.5 to reflect the obligation to enrol, submit returns and pay through the Manage your Alcohol Duty service, once you're approved.

29 January 2025 published amendments

Section 4 바카라 사이트� approvals

Updated with information about the new approval application, how to notify HMRC of a change in circumstances, and how to make amendments to your alcoholic products producer approval (APPA).

Section 5 바카라 사이트� returns and payments

Updated with new information about how to use the Manage your Alcohol Duty online service.

Section 6 바카라 사이트� changes in ownership

Updated with information about how to notify HMRC about changes in ownership.

Section 27 바카라 사이트� accounting for VAT

Updated to say that form EX46(VAT) applies to all alcoholic products from 1 March 2025.

2024

18 December 2024 published amendments

Section 4 바카라 사이트� approvals

Updated section 4.6 to say that users should only contact HMRC about their alcoholic products producer approval (APPA) ID if they have not received it by 25 February 2025.

Section 2 바카라 사이트� alcoholic products

Section 2.2 was updated with information on sparkling cider.