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HMRC to consult further on alcohol duty admin changes

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Following consultation between February and April this year, HMRC received broad support for moving to a single registration process for alcohol duties and confirmed its intention ‘to pursue harmonisation across all alcohol regimes’. A second consultation in 2018 will consider more detailed plans for:

  • moving towards a single registration process for all producers of alcohol, distinct from the excise warehousing population, preserving where possible existing registration to avoid the need for businesses to ‘re-register’;
  • standardising the accounting period for all alcohol production duty returns in line with consultation Option D (return and payment due by different dates, as set by HMRC);
  • including ‘fit and proper’ criteria as part of future registration;
  • requiring additional approval of processes for spirits producers and, more generally, when a plan of the premises is required;
  • adopting an online system for notifying changes, with further guidance on what constitutes a ‘significant change’; and
  • a review of all guarantee requirements.

No changes to the excise duty deferment system are planned.


Issue: 1377
Categories: News , Indirect taxes , VAT