Section 5 — returns and payments
Source: gov.uk (2025-11-18)

Information on how and when to submit your Alcohol Duty return and pay Alcohol Duty including exemptions.

5.1 Alcohol Duty return

The Manage your Alcohol Duty online service (https://www.gov.uk/guidance/get-access-to-the-alcohol-duty-online-service) is used to declare your liability for Alcohol Duty and the movement of alcoholic product each month.

All approved alcoholic product producers, unless exempt as explained in section 5.2 (#return-exemptions), must submit an Alcohol Duty return online by the 15th day of the month. Approved alcoholic products producers also need to pay duty by the 25th day of the month after the end of each accounting period. An accounting period will be a calendar month. For example, all products released from duty suspense between 1 April and 30 April must be included in the return submitted by 15 May and duty must be paid by 25 May.

If your duty liability for a return period is nil or if you have not released any alcoholic products for consumption in a return period, you must still submit an Alcohol Duty return to confirm this.

If you have a multi-site operation, irrespective of how many approved premises you own, you should combine the duty liability for each site and submit one duty return. You should still maintain an individual product duty summary for each site for your records.

One return should be submitted for all of the alcoholic products that have been released from duty suspense by you across all your approved premises in this period. If you release goods through an approved excise warehouse, duty should be accounted for through Alcohol and Tobacco Warehousing Declarations (read 5.3 Alcoholic product producers that also have an excise warehouse approval) (#warehouse-approval) alongside submitting a nil Alcohol Duty return.

For further information about the Alcohol Duty return, read submit your monthly Alcohol Duty return (https://www.gov.uk/guidance/submit-your-alcohol-duty-return).

5.2 Exemptions from submitting a return

You are not required to submit a return if all the following apply:
- you produce cider products only
- you produced 5 hectolitres or less of alcohol in the previous year and have estimated that you will produce 5 hectolitres or less of alcohol in the current year, across all your premises
You should consider your production levels annually and whether this continues to apply to you.

5.3 Alcoholic product producers that also have an excise warehouse approval

Under the alcoholic products producer approval (APPA) you can be authorised to produce, hold and move alcoholic products in duty suspension — read section 4.5 — approvals (https://www.gov.uk/guidance/alcoholic-products-technical-guide/section-4-approvals) for further information. This means there is no longer a requirement for alcoholic product producers to operate an excise warehouse, but they may wish to do so, based on business need.

In addition to your APPA, if you hold your alcoholic products in an excise warehouse and pay excise duty using the Alcohol and Tobacco Warehousing Declarations online service (https://www.gov.uk/guidance/alcohol-and-tobacco-warehousing-declarations) or W5(D), you will still be required to submit an Alcohol Duty return through the Manage your Alcohol Duty service (https://www.gov.uk/guidance/get-access-to-the-alcohol-duty-online-service) by the 15th of the month, including a nil duty return, due to you also being an approved producer.

You will also need to submit a W1 (https://www.gov.uk/government/publications/excise-warehousing-excise-warehouse-return-w1) relating to your excise warehouse. Alongside an excise warehouse, if you hold a spirits approval under APPA you must report quarterly spirits production (formerly W21) through the Manage your Alcohol Duty online service.

Producers with an excise warehouse alongside an APPA have two routes to pay Alcohol Duty. This involves either:
- paying duty via Alcohol and Tobacco Warehousing Declarations (ATWD) or W5(D) and submitting a nil return through the Manage your Alcohol Duty online service
- producers not to pay duty on release and instead collate and declare duty on the Manage your Alcohol Duty online service in the month following the alcoholic products passing the duty point
If you do not hold an APPA but are releasing alcoholic products from your excise warehouse you should continue to use the Alcohol and Tobacco Warehousing Declarations online service or form W5 (https://www.gov.uk/government/publications/excise-warehousing-remittance-advice-for-alcohol-goods-w5) and form W5D (https://www.gov.uk/government/publications/excise-warehousing-deferment-advice-for-alcohol-goods-w5d).

5.4 If you do not submit a return

If you fail to submit a return on time, you’ll be liable to penalties under section 9 of Finance Act 1994. You can also be liable to penalties if your monthly return is inaccurate and as a result you do not pay enough duty. You have the right to appeal if we impose such a penalty — (read disagree with a tax decision or penalty (https://www.gov.uk/tax-appeals/penalty) and section 28 — review and appeal procedures (https://www.gov.uk/guidance/alcoholic-products-technical-guide/section-28-review-and-appeal-procedures)).

You may incur further penalties for each day that you fail to pay the duty.

We have the authority to estimate the duty which would have been due and to pursue the debt through the civil courts.

5.5 Enrolment to submit your return online

Once you’re approved and you have your APPA ID, your obligation to submit monthly returns and payments will apply. Following receipt of your approval and APPA ID you should enrol onto the Manage your Alcohol Duty service (https://www.gov.uk/guidance/get-access-to-the-alcohol-duty-online-service) as soon as possible so you are ready to submit returns (https://www.gov.uk/guidance/submit-your-alcohol-duty-return) (including any ‘nil’ returns where you don’t have anything to declare in the period) and make payments (https://www.gov.uk/guidance/pay-alcohol-duty). If you do not enrol and submit returns and payments you may be liable to penalties.

To access your account for the first time you will need to enrol using the get access to the managing Alcohol Duty online service (https://www.gov.uk/guidance/get-access-to-the-alcohol-duty-online-service).

All approved alcoholic products producers will have a 15-character APPA ID. To enrol you will need your APPA ID and one of these:
- your business postcode
- your Corporation Tax unique tax reference (UTR)
- your Self Assessment unique tax reference (UTR)
If you were approved to produce alcoholic products before 1 February 2025, you will have been migrated from a registration or license under the Alcoholic Liquor Duties Act 1979, to an APPA under section 82 of the Finance (No.2) Act 2023. Your APPA ID will have been communicated to you in your online service letter from HMRC in February 2025.

If you do not receive your online service letter by 25 February 2025, you should contact xxx@xxx.xx (mailto:xxx@xxx.xx). In your email you should include:
- your business name
- registered business address
- postcode
- Unique Taxpayer Reference (UTR)
If you applied for an APPA after 1 February 2025, your approval ID will be communicated to you in your approval letter.

If you do not have your APPA ID, contact HMRC (https://www.gov.uk/find-hmrc-contacts/excise-warehousing-excise-goods-movements-and-alcohol-duties-enquiries).

If you have logged on to your business tax account and cannot enrol onto the Manage your Alcohol Duty service, use the ‘is this page not working properly?’ link for support.

If you are unable to access your business tax account, use the support links available once you’ve signed in for help.

5.6 Non-digital customers

If you consider that you are digitally excluded, you can apply for an exemption from using the managing your Alcohol Duty online service. You can apply if:
- it’s not practical for you to use software to keep digital records or submit them — this may be due to your age, disability, location or another reason
- you are a practising member of a religious society (or order) whose beliefs are incompatible with using electronic communications or keeping electronic records
You will need to set out how these circumstances apply to you by writing to:

HM Revenue and CustomsExcise Processing TeamBX9 1GLUnited Kingdom

We’ll consider the information you send us and we’ll either tell you:
- that you’re exempt (we’ll let you know what you need to do next)
- why you’re not exempt
If you’re not exempt you’ll need to enrol onto the Manage your Alcohol Duty online service.

If the reason for your exemption no longer applies you must tell HMRC within 3 months.

5.7 How to complete the return

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
What you need to declare on your return

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.

Section 1 — Declare alcoholic products for duty

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 eligible for reliefs.

Within the service you will also need to select the duty rates and tax type codes applicable to the alcoholic products you are declaring for duty.

You can report different alcoholic product types in a single return as long as you hold an APPA. You are not required to report each entry by brand or by the stock keeping unit.

If you cannot see the correct categories of alcoholic products that you hold approval for on your return, contact xxx@xxx.xx (mailto:xxx@xxx.xx).

Section 2 — Declare adjustments from previous returns

You should declare an adjustment to a previously submitted return if you have:
- under-declared alcohol on a previous return and have not paid enough duty
- over-declared alcohol on a previous return and have paid too much duty
- paid duty on alcohol which is now spoilt and not fit for consumption
- paid duty on alcohol which you have now exported
- paid duty on alcohol at the reduced rate (draught relief) and have now repackaged it so it is no longer eligible for the reduced rate
From 1 March 2025, the Manage your Alcohol Duty online service will allow you to declare adjustments to Alcohol Duty returns submitted after August 2023. You will need to specify the adjustment you are seeking to make and input the duty you had under-declared, over-declared or are claiming relief on.

This is with the exception of spirits producers who will be unable to adjust the declarations submitted through the Alcohol and Tobacco Warehousing Declaration prior to 1 March 2025.

To make adjustments to Alcohol Duty returns submitted prior to August 2023, you will need to contact HMRC (https://www.gov.uk/find-hmrc-contacts/excise-warehousing-excise-goods-movements-and-alcohol-duties-enquiries).

Exports of duty paid alcoholic product

Drawback is a relief that provides for the repayment of excise duty on goods that have not and will not be consumed in the UK.

If you are an approved producer and intend to claim drawback on the alcoholic products you export, you can offset the amount of duty drawback on your Alcohol Duty return rather than submit a drawback claim. The claim should be for completed movements only and supported by the necessary documentary evidence as required by Excise Notice 207: Excise duty drawback (https://www.gov.uk/government/publications/excise-notice-207-excise-duty-drawback). All other types of drawback should be claimed via the requirements set out in Notice 207.

If you discover errors relating to earlier accounting periods

In section 2 of the Alcohol Duty return, you can make any adjustments to a previously submitted return if you have either:
- under-declared alcohol on a previous return and have not paid enough duty
- over-declared alcohol on a previous return and paid too much duty
If you discover under-declarations or over-declarations relating to previous accounting periods which total less than £1,000 duty, you must enter the amount in your duty return for the current accounting period. Details of the error must be recorded in your Alcohol Duty account.

If either the total under-declaration or total over-declaration (or both) is £1,000 of duty or more, you must, in addition to make the adjustments outlined, provide further information on the online return explaining why the over-declaration or under-declaration has occurred. Large businesses with a Customer Compliance Manager should contact HMRC’s Large Business Directorate (https://www.gov.uk/guidance/contact-hmrcs-large-business-directorate) with full details.

Section 3 — Report duty suspended alcohol deliveries

In your Alcohol Duty return, you will need to tell us the total litres of finished product and litres of pure alcohol (lpa) in alcoholic products received by you in duty suspense from elsewhere and removed from your approved premises in duty suspense to other approved premises. This should not include movements between your own approved premises if you own a multi-site operation as these details should be kept in your business records instead.

You should only declare duty suspended deliveries relating to finished alcoholic products. For example, if you are compounding and rectifying to produce a finished alcoholic product and received neutral grain spirit in duty suspense, you should not declare the neutral grain spirit as a duty suspended delivery in your return.

If you have received in more that you have dispatched, the net figure will be a negative value. The online return will accept this.

Your net total of duty suspended alcoholic products will not change your duty calculation.

If you intend to submit a nil duty return through the Manage your Alcohol Duty service and account for duty via ATWD (https://www.gov.uk/guidance/alcohol-and-tobacco-warehousing-declarations) then to avoid duplication, you can similarly submit a nil return for the duty suspended section of the return, and complete the W1 (https://www.gov.uk/government/publications/excise-warehousing-excise-warehouse-return-w1).

Section 4 — check your answers and submit

You will be able to view all of the answers that you have submitted in the final section of the return. By submitting your return, you will be confirming that the information you have provided is correct and complete. This should be done by the proprietor, a partner, the Company Secretary or the Director of the company. If this is not possible, you can authorise someone to sign the return on your behalf.

5.7.1 Reporting third party alcoholic products in your duty return

Your approval may allow you to hold third party alcoholic products on your premises in duty suspense. If you release these goods on behalf of the third party you will be able to declare them on your return. You will see an option to declare duty for all alcoholic product types associated with your APPA. In months where you do not have any duty to declare for a particular alcoholic product, you are able to easily submit a nil return for that or those products, and only report those products with duty to pay.

If you’re unable to see an option to pay duty against an alcoholic product type that you believe should be shown, contact xxx@xxx.xx (mailto:xxx@xxx.xx).

5.8 Previously completed returns

Pre 1 August 2023 returns

To make an adjustment to a beer, cider, other fermented product or wine return submitted prior to 1 August 2023, you should contact HMRC (https://www.gov.uk/find-hmrc-contacts/excise-warehousing-excise-goods-movements-and-alcohol-duties-enquiries).

You should include the following information:
- customer name
- reference number
- affected period and affected value
- appropriate supporting evidence
We may request your account number, sort code and account holder name if repayment will be issued.

Post 1 August 2023 returns

All returns submitted through the Manage your Alcohol Duty service will remain available for viewing for 3 years plus the current year.

You will be able to make an adjustment in your current return for a previous return for up to 3 years plus the current year. This includes the separate returns you sent after 1 August 2023.

Returns submitted through ATWD

Spirits producers will not be able to adjust the declarations submitted through the ATWD before 1 March 2025. They would submit another W5 (https://www.gov.uk/government/publications/excise-warehousing-remittance-advice-for-alcohol-goods-w5) as they currently do.

5.9 If you owe any duty or haven’t submitted returns up to and including February 2025

The Manage your Alcohol Duty service (https://www.gov.uk/guidance/get-access-to-the-alcohol-duty-online-service) will not show you any outstanding returns prior to and including February 2025. However, you still need to submit returns, even if you don’t owe anything, and pay duty if applicable.

If you need to submit a return up to and including February 2025, you should contact xxx@xxx.xx (mailto:xxx@xxx.xx). This includes submitting a return and payment in February 2025 that covers all products released from duty suspension in January 2025.

When you contact the National Registration Unit (NRU), you will be given the relevant duty return to use. The returns are:
- EX606 for wine, cider and other fermented products
- EX46 for beer
You will then need to submit your return and make your payment

Send your return to HMRC by post

Complete your duty return and send it to HMRC. Where you send your duty return to depends on the type of product.

Beer

You should send your return to:

HMRC Payments Beer DutyHM Revenue and CustomsBX9 1XE

Wine, cider and other fermented products

You should send your return to:

HMRC Payments Climate Change and Alcohol DutiesHM Revenue and CustomsBX9 1XL

Make your payment

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.

Beer duty

You should make your payment using the following bank details:
- sort code — 08 32 00
- account number — 11963201
- account name — HMRC Beer Duty
Wine, cider and other fermented products duty

You should make your payment using the following bank details:
- sort code — 08 32 00
- account number — 12000946
- account name — HMRC TAPS
5.10 Report spirits production

If you produce spirits, you will have an additional section on the Manage your Alcohol Duty online service (https://www.gov.uk/guidance/get-access-to-the-alcohol-duty-online-service) every quarter where you need to report spirits production.

The report spirits production section of the return, formerly the W21 quarterly distillery return, is now captured on the online service. The quarterly return will be due in January, April, July and October each year.

Whether you account and pay duty through the Manage your Alcohol Duty Service or hold an excise warehouse alongside your APPA and account and pay duty via ATWD, you will need to complete the reporting spirits production section through the Managing your Alcohol Duty service.

If you are digitally excluded as outlined in section 5.6 (#nondigital-customers), you can report spirits production via the offline returns form.

As part of reporting spirits production, on a quarterly basis, you are required to tell us:
- total spirits that you have made in this period
- Scotch Whisky you made in this period
- Irish Whiskey you made in this period
The answers that you provide will not impact your duty calculation.

Compounders and rectifiers obligations for reporting spirits production

As compounding and rectifying is classified as production and requires an approval to produce spirits, compounders and rectifiers will have a quarterly obligation to complete the reporting spirits production section of the return. If you compound or rectify you will need to submit a nil return for this section as you do not need to tell us about any alcoholic products produced from base alcohol made elsewhere.

5.11 Accuracy

You can avoid a penalty by checking that you’ve given complete and accurate information in your duty return. You can be liable to a penalty if your return is inaccurate and, as a result, you do not pay enough duty or if you do not notify us that a duty assessment we’ve sent you is too low.

If you’re aware you’ve made a mistake on your return, you must notify us as soon as possible. Depending on the circumstances, we may be able to reduce the penalty.

If you deliberately make a false duty return, you can face prosecution for the offence and incur a heavy penalty.

5.12 Paying the duty

You must submit your return by the 15th of the month.

You must pay the duty due by the 25th of the month. Any payment you send us must have been cleared by this date. If the 25th of the month falls on a weekend or public holiday, we must have received your payment by the last working day before that date.

Payment can be made in parts so long as the full amount is received by the 25th day of the month.

HMRC accepts payment by various methods but recommends that you pay electronically using one of the following options:
- online by direct debit
- online through your bank account
- online by debit or corporate credit card
If you are paying by Bacs payment then you need to pay at least 3 working days before the payment due date.

From 1 March 2025, to pay by direct debit, you must set up a new direct debit for the duty you will be reporting through the Manage your Alcohol Duty service.

You can find further information on payments at pay Alcohol Duty (https://www.gov.uk/guidance/pay-alcohol-duty).

Late payment interest

From 1 September 2025 if you pay alcohol duty late (after the 25th day of the month) you’ll be charged late payment interest on the amount outstanding:
- from the first day your payment is overdue
- to the day you pay it in full
If you pay the outstanding amount in instalments, there will be multiple late payment interest end dates.

Late payment interest is calculated on a simple, not compound basis. This means that the interest is only calculated on the amount of the tax overdue, but not on any interest that has already been charged or accrued.

You can check the Manage your Alcohol Duty online (https://www.gov.uk/guidance/get-access-to-the-alcohol-duty-online-service) service for late payment interest charges.

To pay the outstanding duty and late payment interest use Pay Alcohol Duty - GOV.UK (https://www.gov.uk/guidance/pay-alcohol-duty).

When you can object to late payment interest

You cannot appeal against your late payment interest charge. You can object to it if:
- we have made a mistake or caused an unreasonable delay, which has contributed to the build-up of interest
- you dispute the relevant date or effective date of payment
- you are questioning the legislation
To object to the late payment interest charge, contact HMRC (https://www.gov.uk/find-hmrc-contacts/excise-warehousing-excise-goods-movements-and-alcohol-duties-enquiries).

Further information

For more information on:
- late payment interest read CH140100 of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch140100)
- the rate of interest applied for late payment interest read HMRC interest rates for late and early payments (https://www.gov.uk/government/publications/rates-and-allowances-hmrc-interest-rates-for-late-and-early-payments/rates-and-allowances-hmrc-interest-rates)
Repayment interest

We will pay repayment interest:
- when a repayment of alcohol duty has been delayed by us
- you have paid too much alcohol duty, due to an error by us
We’ll assess the circumstances and automatically issue repayment interest.

When repayment interest may be due

We may pay repayment interest for Alcohol Duty if:
- we fail to authorise a claim for repayment or drawback within 30 days of receiving the claim — the duty to be repaid would attract repayment interest
- we set off your claim for a repayment against an assessment which is later withdrawn — the repayment claim would attract repayment interest
- due to our error, you overpay duty and request repayment of the overpaid duty — the repayment claim would attract repayment interest
- you have overpaid duty and do not claim a repayment due to our error — the repayment claim would attract repayment interest
- a tribunal finds that duty has been overpaid
We will not pay repayment interest when you have paid in error for example, you pay £1,000 instead of £100.

Repayment payment interest is calculated on a simple, not compound, basis. This means that the interest is only calculated on the amount of the tax, but not on the interest that has already been charged or accrued.

Further information

For more information on:
- repayment interest read CH140100 of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch140100).
- the rate of interest applied for repayment interest see HMRC interest rates for late and early payments (https://www.gov.uk/government/publications/rates-and-allowances-hmrc-interest-rates-for-late-and-early-payments/rates-and-allowances-hmrc-interest-rates).
5.13 Duty deferment accounts

Formal duty deferment accounts are not required under APPA as producers automatically have a deferred period before payment. Returns are due on the 15th day of the month and payments on the 25th day of the month following production. For example, products released during March 2025 will be accounted for and duty paid by 25th April 2025.

As there are no formal deferment accounts available for use through the service, an alcoholic products producer cannot use a third party deferment account to pay duty.

From 1 February 2025 it is however possible to continue to pay duty via ATWD (https://www.gov.uk/guidance/alcohol-and-tobacco-warehousing-declarations) and W5(D) methods, providing the alcoholic products producer retains a formal excise warehouse approval. If choosing to pay through the warehousing route to use a third-party deferment account, the alcoholic products producer will also still be required to submit the monthly alcohol duty return in the Manage your Alcohol Duty service. This is because they must hold an APPA. They should complete a nil return through the Manage your Alcohol Duty Service so that there is no duplication.

5.14 If you do not pay the duty

If you fail to pay the duty by the due date, you will be liable to a civil penalty of 5% of the duty or £250 — whichever is greater. In addition, further penalties can be incurred for each day that you fail to pay the duty. Details of civil penalties are contained in Excise Notice 209: civil penalties — fixed, geared and daily (https://www.gov.uk/government/publications/excise-notice-209-civil-penalties-fixed-geared-and-daily). If you fail to pay on time, we can direct you to pay duty as soon as a duty point occurs rather than allowing you to defer payment of duty liability until the 15th of the following month.

At any time after the due date for payment, HMRC can take action to take possession of all alcoholic products, materials and equipment used in production and connected with your trade as an alcoholic products producer. These may be items which are either owned by you or are in your possession. We may then auction them to recover duty due, as well as paying any taking control of goods fees.

You have the right to appeal if we impose such a penalty, read disagree with a tax decision or penalty (https://www.gov.uk/tax-appeals/penalty) and section 28 — review and appeal procedures (https://www.gov.uk/guidance/alcoholic-products-technical-guide/section-28-review-and-appeal-procedures).

5.15 Repayment of overpaid duty

If you have a credit on your account, on the Manage your Alcohol Duty online service, you will be able to request a repayment of the overpaid duty rather than off-setting it against your next duty return. To request a repayment, use our online form on the Pay Alcohol Duty (https://www.gov.uk/guidance/pay-alcohol-duty) page.

If you are digitally excluded or your repayment relates to a credit prior to January 2025, write to :

HM Revenue and CustomsExcise Processing TeamBX9 1GLUnited Kingdom

In the letter you need to include:
- name of the business
- amount of repayment
- period to which the repayment relates to
- bank details of the business for repayment to be issued to
- reason how the overpayment occurred
- signed and dated by an authorised person
5.16 VAT

There is no facility to pay VAT within the Manage your Alcohol Duty service (https://www.gov.uk/guidance/get-access-to-the-alcohol-duty-online-service).

If you hold an APPA and use the Manage your Alcohol Duty service to report and pay Alcohol Duty, you will be able declare any applicable VAT on alcoholic products under duty suspension using the EX46 (https://www.gov.uk/government/publications/alcohol-duties-vat-due-on-alcoholic-beverages-ex-46-vat).

If you use the Manage your Alcohol Duty service to submit nil returns and continue to declare and pay duty via ATWD (https://www.gov.uk/guidance/alcohol-and-tobacco-warehousing-declarations), you can continue to declare any applicable VAT on the W5 and W5D.

For further information read section 27 — accounting for VAT (https://www.gov.uk/guidance/alcoholic-products-technical-guide/section-27-accounting-for-vat).

5.17 Advice

If you have any queries or issues with the Manage your Alcohol Duty service, use the ‘is this page not working properly’ link throughout the service for support.

For general queries about returns and payments and this technical guide, contact HMRC (https://www.gov.uk/find-hmrc-contacts/excise-warehousing-excise-goods-movements-and-alcohol-duties-enquiries).