Guidance

Submit a Beer Duty return

Submit a return (EX46) to declare duty on beer, and declare other movements in and out of your registered premises.

• From: HM Revenue & Customs
• Published: 18 August 2023
• Last updated: 1 March 2025 — See all updates

From 1 March 2025, you must submit a monthly duty return by the 15th of the month using the Manage your Alcohol Duty online service. This return will cover all alcoholic products, across all approved premises.

If you have not submitted a return up to and including February 2025, you will not see this on the Manage your Alcohol Duty online service. You should use the product-specific duty returns (forms EX606 and EX46) to declare duty.

Read more about the changes to alcohol approvals, returns and payments from 1 February 2025.

When you should submit a return

You must submit a Beer Duty return by the 15th day of the month after the end of each accounting period.

Use the return to declare:

• duty owed on beer
• over and under declarations
• beer delivered to, and received from, other UK registered premises or excise warehouses
• duty reclaimed on spoilt beer
• duty reclaimed as drawback
• beer imported into the UK
• beer exported outside of the UK

You must submit a return even if you do not owe anything.

If you need to submit a return for a period older than 6 months, you should contact the Beer Duty helpline.

Information you need before you start

You’ll need:

• the brewer’s name and address
• your 8-digit Beer Duty reference
• your VAT registration number if you have one
• the litres of pure alcohol in the beer
• the alcohol by volume (ABV) of your products
• your Small Producer Relief rates if eligible for the relief
• details of the products eligible for the reduced draught rate

Submit your return online

You’ll need the sign in details you used when registered for Alcohol Duty.

You’ll receive a confirmation email when you submit your return.

Send your return by post

You can find tax type codes and rates for Alcohol Duty in UK Trade Tariff: excise duties, reliefs, drawbacks and allowances.

Get all of your information together before you start. You’ll fill this form in online and you cannot save your progress.

Fill in the:

• Beer Duty return for periods after 1 August 2023
• Beer Duty return for periods up to 31 July 2023

Print and post it to HMRC, using the postal address shown on the form.

This file may not be suitable if you use assistive technology (such as a screen reader). If you need a more accessible format, email different.format@hmrc.gov.uk and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.

Email HMRC to ask for the form in Welsh.

What to do next

Find out how to pay Beer Duty.

Published 18 August 2023
Last updated 1 March 2025 + show all updates

1. 1 March 2025

   Added text explaining that from 1 March 2025, you must use the Manage your Alcohol Duty online service to submit returns.

2. 13 September 2023

   Welsh translation added.

3. 18 August 2023

   First published.