Form

Declare VAT due on alcoholic beverages (EX46(VAT))

Declare VAT due on alcoholic beverages under duty suspension using the online or postal form EX46(VAT).

• From: HM Revenue & Customs
• Published: 7 January 2013
• Last updated: 4 August 2016 — See all updates

Documents

Declare VAT online (sign in using Government Gateway)

Ref: EX46(VAT)

https://www.tax.service.gov.uk/digital-forms/form/vat-due-on-alcoholic-beverages/draft/guide

Declare VAT by post

Ref: EX46(VAT)

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Excise/1.0/EX46VAT&template=EX46(VAT).xdp

Details

Complete this form for goods you’re removing from duty suspension, that have been supplied to you, or imported by you under duty suspension.

You can either:

• use the online service
• fill in form on-screen, print and post to HMRC

To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID you can create one when you use the service.

If you use the online form, you’ll get a reference number that you can use to track the progress of your form.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start using the postal 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 cannot save a partly completed form so gather all your information together before you start to fill it in.

Related forms and guidance

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.

Published 7 January 2013
Last updated 4 August 2016 + show all updates

1. 4 August 2016

   An online forms service is now available.

2. 27 November 2014

   Help and guidance to form EX 46 (VAT) added.

3. 7 January 2013

   First published.