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Alcohol Duty Reform

On 1‌‌‌ February‌‌‌ 2025, the new legislation for alcohol approvals, returns and payments went live, replacing the previous alcohol production registrations and licenses with the alcoholic products producer approval (APPA). This means from 1‌‌‌ February‌‌‌ 2025, new producers of alcoholic products can apply online for approval.


Launch of online service – 1 March 2025 

On 1‌‌‌‌‌‌ March‌‌‌‌‌‌ 2025 HMRC will launch the 'Manage your Alcohol Duty online service' allowing alcoholic product producers to submit monthly returns and payments online, for the first time. This will make alcohol duty administration simpler with producers able to report and pay duty on all types of alcoholic products (beer, cider, wine, other fermented products, and spirits) on one monthly duty return.


Migration of existing producers 

During‌‌‌‌‌‌‌‌‌ February, producers approved under the previous alcohol production registrations and licenses will be migrated to an APPA.
 

Action required – APPA ID and service enrolment

Existing producers of alcoholic products should receive a letter from HMRC with their APPA ID and information about how to enrol onto the 'Manage your Alcohol Duty service' by 25‌‌‌‌‌‌‌‌‌ February‌‌‌‌‌‌ 2025. As some producers can have multiple premises we recommend checking the post at each site.

Make sure you enrol as soon as possible and by 15‌‌‌ March‌‌‌ 2025 to submit your first return.
 

Need assistance?

Producers can also watch the Alcohol Duty – approvals, returns and payments recorded webinar, for more help.

If producers have not received their APPA ID letter by 25‌‌‌‌‌‌‌‌‌ February‌‌‌‌‌‌‌‌‌ 2025, please email nru.alcohol@hmrc.gov.uk, including the below information:

  • business name 
  • registered business address including post code 
  • Unique Tax Reference (UTR) 


Enrolment requirements

To enrol into the service, you will need your APPA ID and one of the following:

  • a business postcode (from your APPA ID letter)
  • a Self Assessment UTR or Corporation UTR

Once enrolled, producers will only need to send one return each month, to cover all alcoholic products across all approved premises.
 

Important dates

The first return is due by 15‌‌‌‌‌‌ March‌‌‌‌‌‌ 2025, for products released in‌‌‌ February‌‌‌‌‌‌‌‌‌ 2025.

Payment must be cleared and received by HMRC by 25‌‌‌‌‌‌ March‌‌‌‌‌‌ 2025.


For more information, please use the Alcohol Duty guidance and create or access your account at HMRC online services.

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