Submit your Alcohol Duty return
Source: gov.uk (2025-11-18)

Use the online service to submit Alcohol Duty returns for alcoholic products, including beer, cider, spirits, wine, and other fermented products.

Who must submit a return

Approved alcoholic product producers must submit a monthly Alcohol Duty return, using the Manage your Alcohol Duty service.

Duty is due when alcoholic products with an alcohol by volume (ABV) of more than 1.2% are released for consumption in the UK.

If no Alcohol Duty is due, you must submit a nil return.

You do not need to submit a return if all of the following apply:
- you only produce cider products
- you produced 5 hectolitres or less of alcohol in the previous calendar year
- you estimate you’ll produce 5 hectolitres or less of alcohol in the current calendar year, across all your premises
Spirits producers

As well as your monthly return, you’ll need to report spirits production every quarter. You can no longer use the Quarterly Distillery Return (W21) for this. You’ll need to use the Manage your Alcohol Duty online service.

You’ll still need to complete a nil return in the reporting spirits production section of the service, even if you continue to both:
- hold an excise warehouse alongside your alcoholic products producer approval (APPA)
- use the Alcohol and Tobacco Warehousing Declarations service (https://www.gov.uk/guidance/alcohol-and-tobacco-warehousing-declarations) to account and pay duty
When you should submit a return

Approved alcoholic products producers must complete an Alcohol Duty return by the 15th day of the month after the end of each accounting period, which is a calendar month.

If you do not submit your return or pay on time

We can charge you a penalty for:
- a late return
- an inaccurate return with errors
- a late payment
If you do not submit a return by the deadline, including a nil return, you may need to pay a penalty, interest, or both.

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

Read an overview of penalties (https://www.gov.uk/guidance/penalties-an-overview-for-agents-and-advisers).

What you’ll need to submit a return

Before you can complete your first Alcohol Duty return, you must enrol to Manage your Alcohol Duty online (https://www.gov.uk/guidance/get-access-to-the-alcohol-duty-online-service).

Use your return to tell us about:
- total litres of finished alcoholic products
- total litres of pure alcohol in products, grouped by ABV strength bandings
- products you under-declared in a past return
- products you over-declared in a past return
- products you need to claim drawback on
- product you need to declare as spoilt alcohol
- repackaged draught products
You’ll need to tell us if you’re eligible for Small Producer Relief (https://www.gov.uk/guidance/check-if-youre-eligible-for-small-producer-relief-on-alcohol-duty) or a reduced rate on draught products (https://www.gov.uk/guidance/check-if-you-can-pay-less-alcohol-duty-on-draught-products).

You must also tell us about your duty suspended alcoholic products:
- imported into the UK
- exported outside of the UK
- delivered to and received from other UK registered premises or excise warehouses
Submit your return

To submit your return, you’ll need the Government Gateway user ID and password you used when you enrolled to the Manage your Alcohol Duty online service (https://www.gov.uk/guidance/get-access-to-the-alcohol-duty-online-service).

If you registered more than one entity, you’ll have a separate Government Gateway user ID for each one.

Start now (https://www.tax.service.gov.uk/business-account)

Online services may be slow during busy times. Check if there are any problems with this service (https://www.gov.uk/government/publications/submit-your-alcohol-duty-return-service-availability-and-issues).

If you cannot submit your return online

Contact HMRC (https://www.gov.uk/find-hmrc-contacts/excise-warehousing-excise-goods-movements-and-alcohol-duties-enquiries) to submit your return on paper, if you:
- object to using computers on religious grounds
- cannot use computers because of your age, a disability or because you do not have internet access where you live
What to do after you’ve submitted your return

Once you’ve submitted your Alcohol Duty return, you’ll get a 14-character Alcohol Duty return reference and the amount you need to pay. Use this reference to pay Alcohol Duty (https://www.gov.uk/guidance/pay-alcohol-duty).

You must pay Alcohol Duty by the 25th day of the month. We will charge you interest if you do not pay by this date.

Get more information

Check Alcohol Duty rates (https://www.gov.uk/guidance/alcohol-duty-rates) and find out about ABV strength bandings and their tax type (https://www.gov.uk/government/publications/tax-types-for-data-element-43-of-the-customs-declaration-service).

For detailed information about Alcohol Duty, read the alcoholic products technical guide (https://www.gov.uk/guidance/alcoholic-products-technical-guide).