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.
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.
