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’.
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’.
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.
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