Guidance

Insolvency practitioner bulletin 5 (2025): excise and insolvency

This bulletin tells you about excise approvals and duty for insolvent customers.

• From: HM Revenue & Customs
• Published: 14 April 2025

Documents

Excise and insolvency — insolvency practitioner bulletin 5 (2025)

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Details

This bulletin explains about how excise approvals and duty apply when an HMRC customer enters into insolvency. The bulletin covers:

• excise records
• excise goods in insolvency
• excise approvals
• alcoholic products producer approval (APPA)
• the alcohol wholesaler registration scheme (AWRS)
• denatured alcohol products
• duty free spirits
• warehousekeepers and Owners of Warehouse Goods (WOWGR)
• registered dealers in controlled oil (RDCO)
• tobacco manufacturers, factories, and stores
• Tobacco Products Duty: Raw Tobacco Approval Scheme (RTAS)
• temporary approvals
• pre-pack administrations
• excise goods owned by insolvent customers

Published 14 April 2025