Insolvency practitioner bulletin 5 (2025): excise and insolvency

This bulletin explains about how excise approvals and duty apply when an HMRC customer enters into insolvency. The bulletin covers:

• excise records
• excise goods in insolvency
• excise approvals
• alcoholic products producer approval (APPA)
• the alcohol wholesaler registration scheme (AWRS)
• denatured alcohol products
• duty free spirits
• warehousekeepers and Owners of Warehouse Goods (WOWGR)
• registered dealers in controlled oil (RDCO)
• tobacco manufacturers, factories, and stores
• Tobacco Products Duty: Raw Tobacco Approval Scheme (RTAS)
• temporary approvals
• pre-pack administrations
• excise goods owned by insolvent customers