Form: Alcohol duties: Beer Duty return (EX46)

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Updated: Update on submitting March 2017 paper returns.

You will use EX46 to declare:

  • duty payable on beer removed from your registered premises to home use
  • deliveries in duty suspense to other warehouses or for export

Update

An online iForm will not be available for March 2017 submissions.

To submit returns for March 2017 users can either:

  • make use of the paper returns that have already been issued to all registered brewers (these were issued on 27 March 2017 and include the pre-Budget and post-Budget duty rates)
  • use the print and post form where the rates can be entered manually

HMRC recognise that this may cause difficulty for customers who intended to file online and must now submit a paper return.

HMRC won’t issue a penalty if you pay the duty due for the return on time and we have received the March Beer Duty return by 19 April 2017.

An updated iForm will be re-released on 20 April 2017. The form will incorporate the new post-Budget duty rates and will be limited to submissions covering periods from 1 April 2017 onward.

In future, users that need to submit returns covering periods before 1 April 2017 will need to use the existing print and post form where rates and reporting period dates can be entered manually.

Before you start the print and post form

If you’re using an older browser, for example, Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Excise Notice 226: Beer Duty
This notice explains the effects of the law and regulations covering the production, storage and accounting for duty on beer.

Alcohol duties: VAT due on alcoholic beverages (EX46(VAT))
Use form EX46(VAT) to declare VAT on alcoholic beverages.


Source: HMRC