Guidance and regulation

Find and use tools and calculators that will help you work out your tax.

• From: HM Revenue & Customs
• Updated: 1 May 2024

Check the rates of duty for beer, cider, spirits, wine and other fermented products.

• From: HM Revenue & Customs
• Updated: 24 August 2023

Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.

• From: HM Revenue & Customs
• Updated: 22 November 2023

Find out the UK's requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.

• From: HM Revenue & Customs
• Updated: 31 January 2024

Submit a return (EX46) to declare duty on beer, and declare other movements in and out of your registered premises.

• From: HM Revenue & Customs
• Updated: 13 September 2023

Find out if you need to apply for approval to sell alcohol to another business.

• From: HM Revenue & Customs
• Updated: 6 August 2019

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.

• From: HM Revenue & Customs
• Updated: 29 June 2023

Find out how you can import alcohol into the UK and the duty and VAT you need to pay for each method.

• From: HM Revenue & Customs
• Updated: 10 February 2023

When you must use the Excise Movement and Control System (EMCS), and how to register and enrol.

• From: HM Revenue & Customs
• Updated: 19 October 2023

How to move, store and trade duty-suspended and duty-paid excise goods.

• From: HM Revenue & Customs
• Updated: 24 March 2023

Who can get the relief, when to check your eligibility and how to work out your discounted duty rates.

• From: HM Revenue & Customs
• Updated: 17 October 2023

Use the digital service to register for the Alcohol Wholesaler Registration Scheme (AWRS) or change an existing application or registration.

• From: HM Revenue & Customs
• Updated: 27 October 2017

This notice explains the effects of the law and regulations covering the production, storage and accounting for duty on beer.

• From: HM Revenue & Customs
• Updated: 25 March 2024

Use Alcohol and Tobacco Warehousing Declarations to send your excise warehousing returns and payment warrants to HMRC.

• From: HM Revenue & Customs
• Updated: 9 November 2009

How to get relief from excise duty on oil used in certain ways using the Industrial Relief Scheme, also known as the Tied Oils Scheme.

• From: HM Revenue & Customs
• Updated: 5 February 2024

The figures you’ll need and how to use them to work out your discounted duty rates.

• From: HM Revenue & Customs
• Updated: 29 January 2024

Use the online calculator to find out your Alcohol Duty rates.

• From: HM Revenue & Customs
• Updated: 17 October 2023

Find out how to pay your Beer Duty.

• From: HM Revenue & Customs
• Updated: 14 February 2024

Find out what spirit manufacturers need to do to comply with HMRC.

• From: HM Revenue & Customs
• Updated: 25 March 2024

Register as an owner of duty suspended goods held in an excise warehouse or as a Freeport owner of excise goods held in a Freeport excise warehouse.

• From: HM Revenue & Customs
• Updated: 30 January 2023