Submit a wine, cider and other fermented products duty return
Submit a return (EX606) to declare duty on wine, cider and other fermented products each month.
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
HMRC must receive your return no later than the 15th day of the month following the end of your accounting period.
If the 15th day of the month falls on a weekend or public holiday, we must have your return by the last working day before that date.
You should submit a return even if your duty liability is nil.
When the rate changes during an accounting period, you must fill in 2 separate returns for the period. You should mark your returns pre or post budget.
Before you start
You can read guidance on how to complete your return in:
- section 7 of Cider production in the UK (Excise Notice 162)
- section 7 of Wine production in the UK (Excise Notice 163)
What you need
You’ll need:
- company name
- address
- unique reference number (URN)
- return period
- your Small Producer Relief rates if eligible for the relief
- details of the products eligible for the reduced draught rate
You can find tax type codes and rates for Alcohol Duty in UK Trade Tariff: excise duties, reliefs, drawbacks and allowances.
How to submit your return
Submit your return using Dropbox
If you have access to a scanner, you can ask to submit your return by Dropbox.
Each month your need to:
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Read the Dropbox protocols.
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Send an email confirming you accept the protocols to HMRC payments Climate Change and Alcohol Duties at tapsreturns@hmrc.gov.uk
We’ll then reply and let you know what to do next. Do not send a return until we ask you to.
Submit your return by post
You should print, complete and post your form to:
HMRC payments Climate Change and Alcohol Duties
HM Revenue and Customs
BX9 1XL
For any queries, contact the Wine or Cider Duty payment and returns helpline.
Using print and post can take longer for us to process.
What to do next
Find out how to pay wine or cider duty.
If the products are placed in an excise warehouse
You must pay the duty and tell HMRC using either:
- the Alcohol and Tobacco Warehousing Declarations (ATWD) online service
- form W5 remittance advice for alcohol goods when paying by cash or equivalent
- form W5D deferment advice for alcohol goods when HMRC has approved your deferment request
Updates to this page
Published 1 August 2023Last updated 1 March 2025 + show all updates
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Added text explaining that from 1 March 2025, you must use the Manage your Alcohol Duty online service to submit returns.
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The email address in the 'Submit your return using dropbox' section has been updated.
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Welsh translation added.
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A new version of the EX606 has been added. The guidance has been updated for the changes to Alcohol Duty from 1 August 2023.
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First published.