Wine production in the UK (Excise Notice 163)
This notice is about the production, storage and accounting of duty on wine and other fermented products by commercial wine producers.
Documents
Details
This notice explains the legislation and regulations for wine production. This includes:
- how to become licensed for production
- record keeping
- different types of relief
- accounting for Alcohol Duty on wine and other fermented products (previously called made-wine)
This information only applies to commercial wine producers. It does not apply if you only produce wine for your own personal consumption.
Updates to this page
Last updated 21 August 2024 + show all updates
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The Cumbernauld accounts address has been replaced with the address for HMRC Payments Climate Change and Alcohol Duties.
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Information around changes in ownership in section 3.1.1 has been updated to include details about new owner obligations, what happens to a registration when a company changes ownership and what happens when there are changes to persons with significant control within a limited company.
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Section 9 has been updated with more information about labelling and alcoholic strength.
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The way you work out duty due has changed. Information about a temporary arrangement for wine has been added to section 5.1. Section 10.1 has been updated with information about small producer alcohol products. Information has also been added for the changes to legislation and the new legal definition of made-wine, now called other fermented products.
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Information has been added about the changes to Alcohol Duty from 1 August 2023. Section 5 has been updated to explain the changes when mixing alcoholic products and section 9 has been updated to explain the changes for working out alcoholic strength.
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Information has been added about the changes to Alcohol Duty from 1 August 2023.
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Sections 18.1, 18.4, 19.1.1, 19.5 and 22.2 have been updated to reflect the new process for moving duty paid goods between Northern Ireland and the EU.
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Sections 19.1 Small producer exports, 19.1.1 Small producers in Great Britain and in Northern Ireland exporting wine to outside the EU, 19.1.2 Small producers in Northern Ireland moving wine in duty suspense to the EU and 19.2 Small producer wine export declaration have been added.
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'Approve a payment through your online bank account' has been added to the 'How to pay' section.
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Sections 1.2, 3.1, 3.4, 3.8, 3.11 and 3.12 have been updated to confirm that where a licenced business is sold in it's entirety, the new owner must apply for a licence before trading.
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The postal address for HMRC Financial Securities Centre has been updated.
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We have added a link to temporary measures for wine and made-wine during coronavirus (COVID-19). This includes advice to wine producers.
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Section 5.14 Carrying out any operation/dilution on wine or made wine after Excise Duty has been accounted for on it has been added
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The postal addresses have changed at paragraphs 7.4 and 7.11.
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General excise enquiries should now be sent to the Excise Enquiries Team. Also, you now need to report changes to partner and director details to the Excise Processing Teams.
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The postcode for the address that you send completed returns to has changed. The postcode is now SS99 1BH. See section 7.11 for the full address.
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Section 2.4 has been updated to inform it's the responsibility of any business to check that the wholesaler they buy from is approved by HMRC.
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Changes to paragraph 3.11 to inform that new application may take up to 45 working days to process and changes to current registration may take up to 15 working days. Also, change to content of examples at paragraph 5.10.
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The postal address has changed, paragraphs 1.2, 3.4, 3.11, 4.3 and 11.11 have been updated to reflect changes effective from December 2016.
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This guidance has been updated to show form L5 has been replaced by form WMW1.
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Various updates including a change of address for the National Registration Unit.
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First published.