Section 1 鈥� introduction

This guide explains the effects of the law and regulations covering the production, storage and accounting for duty on alcoholic products. It is intended for commercial producers, importers and exporters of alcoholic products.

1.1 Alcoholic Products Technical Guide听

From 1 February 2025, the Alcoholic Products technical guide is the Notice published by HMRC where referred to in the legislation. It explains the law around production, storage and accounting for duty on alcoholic products.听听

This technical guide replaces the following Notices which will be withdrawn on 1 February 2025:听

  • Excise Notice 226 (Beer Production in the UK)听
  • Excise Notice 39 (Spirits Production in the UK)听
  • Excise Notice 163 (Wine Production in the UK)听听
  • Excise Notice 162 (Cider Production in the UK)听

This technical guide contains various technical terms and you can find the glossary 丑别濒辫蹿耻濒.听

1.2 The relevant law听听

The main legal provisions relating to the production, holding and movement of alcoholic products can be found in the:听

  • 听听
  • which cover the keeping of records.听听
  • 听
  • 听

The following product specific requirements will also apply to spirit drinks with a protected geographical indication (GI). These include Scotch Whisky, Single Malt Welsh Whisky or Wisgi Cymereig Brag Sengl, Irish Whiskey, Irish Cream, Irish Poteen and Somerset Cider Brandy.听听

Sometimes the law states that detailed rules on a particular matter can be set out in a notice published by HMRC. This guide emphasises requirements which have force of law.听

1.3 Other relevant notices听听

As a producer, importer or exporter of alcoholic products, you may also find it useful to review:听听

1.4 Further guidance for approvals, returns and payments听

The changes introduced to approvals, returns and payments requirements for alcoholic product producers will be supported by the introduction of online customer journeys. From 1 February 2025 customers can apply for an alcoholic products producer approval (APPA) online.听听

The new online service for returns and payments, launching on 1 March 2025, will allow customers to submit monthly duty returns and make monthly payments online.听

This task based guidance provides 鈥榟ow to guidance鈥� covering applying for an approval, submitting returns and paying duty:听

1.5 Responsibilities听

You must exercise control over all aspects of your alcohol products production including:听

  • gaining approval for your production premises听
  • the physical security of your premises, plant or vessels听听
  • the security of alcoholic products produced听听
  • accurately accounting for the alcoholic products produced听听
  • rendering returns on time听
  • examining losses and identifying their cause听
  • investigating any irregularity at your premises听听
  • implementing and monitoring reasonable and effective measures to prevent any loss of dutiable alcoholic products听

You should make sure your procedures and records for production and stock control take these aspects into account.听听

You must also register for the Alcohol Wholesaler Registration Scheme (AWRS) if you sell duty paid alcohol to another business. It鈥檚 the responsibility of any business who purchases alcohol for onward sale or supply to check that the wholesaler they purchase from has been approved by HMRC. To apply for approval, read Excise Notice 2002: Alcohol Wholesaler Registration Scheme.听听

1.6 If you fail to meet your legal obligations听听

If you fail to comply with the law and regulations relating to this guide, or do not account for the correct amount of excise duty, we can take action including the issue of assessments and civil penalties. Any products and equipment could also be seized. These are explained in Excise Notice 209: Civil Penalties 鈥� fixed, geared and daily.听听

You can also be liable to penalties if you fail to apply for approval with HMRC at the right time, or if your monthly duty return is inaccurate. In many cases you will have the right to appeal.听

Full details of the appeals procedure are set out in section 28 鈥� review and appeal procedures.听听

1.7 Advice听

If you need any advice, you should contact excise and gambling duties enquiries.