From Saturday 1st March 2025 UK alcohol producers will benefit from easier reporting and online payment services, as the new Manage your Alcohol Duty online service goes live.
HM Revenue and Customs (HMRC) has launched the new digital system to simplify and modernise the administration of returns and payments, working closely with alcohol producers and trade bodies on its implementation.
Around 5,000 UK alcohol producers will now account for Alcohol Duty with one monthly return and one monthly payment online, covering all alcoholic products they produce (beer, cider, wine, other fermented products, and spirits) across all their production premises.
This return must be completed by the 15th day of the month for the previous month’s production activity. Producers will then make their Alcohol Duty payment online, which must be cleared and received by the 25th day of the month. Example:
- By 15 March – Alcohol Duty return submitted for product released in February
- By 25 March – Alcohol Duty payment for February return
APPA ID and Service enrolment – Action required
On 1 February 2025, the new Alcoholic Products Producer Approval (APPA) legislation went live, which replaces the previous alcohol production registrations and licenses.
Businesses, approved to produce alcoholic products before 1 February, have been migrated from a registration or license to an APPA, and will have continuity of approval.
During February, existing producers should have received a letter from HMRC with their APPA ID and information on how to enrol for the Manage your Alcohol Duty service, using their APPA ID and one of the following:
- business postcode (from the APPA ID letter)
- Self Assessment Unique Taxpayer Reference (UTR) or Corporation Tax UTR
Businesses need to enrol as soon as possible after they receive their APPA ID, and by 15 March 2025 to submit their first return.
If producers did not receive their APPA ID and enrolment letter by 25 February, they should email nru.alcohol@hmrc.gov.uk and include the following information:
- business name
- registered business address, including the postcode
- Unique Taxpayer Reference (UTR)
- GOV.UK guidance about the new Manage your Alcohol Duty online service has been live since December 2024 and came into force on 1 February 2025.
- It forms part of a package of measures announced in September 2022 to modernise Alcohol Duty in the UK, including new rates and reliefs introduced from 1 August 2023.
- Recent communication can be found in HMRC’s Agent Update (20 February). Information about Alcohol Duty is available on GOV.UK in English and in Welsh. Email updates, videos and webinars for Alcohol Duty are also available.
- Producers must enrol through their Business Tax Account to access the new digital service. If they do not hold a Business Tax Account they will need to create one. Once enrolled they will be able to access their online returns and payments information.
- Before submitting an Alcohol Duty return, businesses should apply the correct Alcohol Duty rates and check GOV.UK to calculate the Alcohol Duty they need to pay.
- Producers should check if they can take advantage of two reliefs, Small Producer Relief and Draught Relief, which could reduce their tax bill. For more information search GOV.UK.
- HMRC provides a separate calculator that small producers of alcoholic products can use if they are eligible for Small Producer Relief.
- Follow HMRC’s Press Office on X @HMRCpressoffice
New producers
New producers of alcoholic products can apply online for approval. They can enrol for the service after they receive their APPA ID.
Additional information: