ExciseWine Noticeproduction 163:in winethe productionUK (Excise Notice 163)
This notice is about the production, storage and accounting of duty on wine and made-wineother fermented products by commercial wine producers.
Documents
Details
Changes
This tonotice Alcoholexplains Dutythe fromlegislation 1and Augustregulations 2023
Thefor waywine youproduction. calculateThis Wineincludes:
- how
Dutytowillbecomechangelicensedonfor1production - record
Augustkeeping - different
2023.HMRCtypeswillofalsointroduce:- relief
2accountingnewforreliefsAlcoholforDutysmallonproducerswine and other fermented productssold(previouslyoncalleddraughtmade-wine)a
This temporaryinformation arrangementonly onapplies wineto withcommercial anwine alcoholproducers. byIt volumedoes (ABV)not ofapply betweenif 11.5%you andonly 14.5%
Findproduce outwine morefor aboutyour theown changespersonal to Alcohol Duty.consumption.
This
Last
-
The
endwayofyoutheworktransitionaloutperioddutyfromdue1hasJanuarychanged.2021.IfInformationyou’reaboutapplyinga temporary arrangement forawinelicencehasasbeenaaddedwinetoorsectionmade-wine5.1.producerSectionor10.1commercialhasgrower,beentheupdatedL5withapplicationinformationformabout small producer alcohol products. Information has also beenreplacedaddedbyfor theWMW1changesform.
- now called other fermented products.
-
Information has been added about the changes to Alcohol Duty from 1 August 2023. Section 5 has been updated to explain the changes when mixing alcoholic products and section 9 has been updated to explain the changes for working out alcoholic strength.
-
Information has been added about the changes to Alcohol Duty from 1 August 2023.
-
Sections 18.1, 18.4, 19.1.1, 19.5 and 22.2 have been updated to reflect the new process for moving duty paid goods between Northern Ireland and the EU.
-
Sections 19.1 Small producer exports, 19.1.1 Small producers in Great Britain and in Northern Ireland exporting wine to outside the EU, 19.1.2 Small producers in Northern Ireland moving wine in duty suspense to the EU and 19.2 Small producer wine export declaration have been added.
-
'Approve a payment through your online bank account' has been added to the 'How to pay' section.
-
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.
-
The postal address for HMRC Financial Securities Centre has been updated.
-
We have added a link to temporary measures for wine and made-wine during coronavirus (COVID-19). This includes advice to wine producers.
-
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
-
The postal addresses have changed at paragraphs 7.4 and 7.11.
-
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.
-
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.
-
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.
-
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.
-
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.
-
This guidance has been updated to show form L5 has been replaced by form WMW1.
-
Various updates including a change of address for the National Registration Unit.
-
First published.