Notice

Excise Notice 163: wine production

This notice is about the production, storage and accounting of duty on wine and made-wine by commercial wine producers.

From:
HM Revenue & Customs
Published
29 April 2014
Last updated
16 May 2022 — See all updates

Documents

Excise Notice 163: wine production

HTML

Details

This notice explains the continuing procedures to be followed immediately after the end of the transitional period from 1 January 2021.

If you’re applying for a licence as a wine or made-wine producer or commercial grower, the L5 application form has been replaced by the WMW1 form.

Published 29 April 2014
Last updated 16 May 2022 + show all updates

  1. 'Approve a payment through your online bank account' has been added to the 'How to pay' section.

  2. Sections 1.2, 3.1, 3.4, 3.8, 3.11 and 3.12 have been updated to confirm that where a licenced business is sold in it's entirety, the new owner must apply for a licence before trading.

  3. The postal address for HMRC Financial Securities Centre has been updated.

  4. We have added a link to temporary measures for wine and made-wine during coronavirus (COVID-19). This includes advice to wine producers.

  5. Section 5.14 Carrying out any operation/dilution on wine or made wine after Excise Duty has been accounted for on it has been added

  6. The postal addresses have changed at paragraphs 7.4 and 7.11.

  7. General excise enquiries should now be sent to the Excise Enquiries Team. Also, you now need to report changes to partner and director details to the Excise Processing Teams.

  8. The postcode for the address that you send completed returns to has changed. The postcode is now SS99 1BH. See section 7.11 for the full address.

  9. Section 2.4 has been updated to inform it's the responsibility of any business to check that the wholesaler they buy from is approved by HMRC.

  10. Changes to paragraph 3.11 to inform that new application may take up to 45 working days to process and changes to current registration may take up to 15 working days. Also, change to content of examples at paragraph 5.10.

  11. The postal address has changed, paragraphs 1.2, 3.4, 3.11, 4.3 and 11.11 have been updated to reflect changes effective from December 2016.

  12. This guidance has been updated to show form L5 has been replaced by form WMW1.

  13. Various updates including a change of address for the National Registration Unit.

  14. First published.