Form

Remittance advice for alcohol goods (W5)

Declare payment of excise duty for an alcohol warehouse using form W5.

• From: HM Revenue & Customs
• Published: 4 April 2014
• Last updated: 1 February 2025 — See all updates

Documents

Remittance advice for alcohol goods

Ref: W5

PDF, 148 KB, 5 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use form W5 to declare payment of excise duty for an alcohol warehouse.

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

From 1 February 2025, you must hold an alcoholic products producer approval (APPA) to produce alcoholic products in the UK.

From 1 March 2025, you must submit Alcohol Duty returns and payments using the Manage your Alcohol Duty service.

Under the APPA, you can be authorised to produce, hold and move alcoholic products in duty suspension. You’ll no longer be required to operate an excise warehouse alongside your APPA, but you can do if you want.

If you continue to hold an excise warehouse alongside your APPA, you can use the Alcohol Tobacco Warehousing Duty (ATWD) service or the W5 and W5D forms to submit your return. You’ll also need to submit a nil return through the Manage your Alcohol Duty service. If you do not, we may charge penalties to your account.

For returns up to and including February 2025, you should use ATWD or W5 and W5D forms to declare and pay duty. You will not be able to report and account for this Alcohol Duty using the Manage your Alcohol Duty service.

For more information, read the alcoholic products technical guide.

Published 4 April 2014
Last updated 1 February 2025 + show all updates

1. 1 February 2025

   Information about changes to Alcohol Duty and the requirement to hold an excise warehouse has been added.

2. 2 February 2024

   Welsh translation added.

3. 1 August 2023

   A new version of the W5 form has been added, as well as a link to the new tax type codes and rates that apply from 1 August 2023.

4. 31 December 2020

   This page has been updated because the Brexit transition period has ended.

5. 4 April 2014

   First published.