Beer duty return UK

1. Beer Duty Return
Before completing this form read Notice 226 Beer Duty.
You can avoid financial penalties by taking care that we receive
your accurately completed return and full payment by the due
dates. You have the right to appeal if we impose a penalty.
Please note:
• figures on this return relate only to beers with a strength
the
exceeding 1.2% abv
• all quantities must be given to two decimal places.
Your rights and obligations
If you need to contact us, phone our helpline on 0845 010 9000.
Insert brewer’s name and address here
Your Charter explains what you can expect from us
and what we expect from you. For more information go to
www.hmrc.gov.uk/charter
Reference number
Period
Brewer’s account number
VAT Registration number
Duty suspended deliveries and receipts
Line
Hectolitres %
1
Quantity delivered duty suspended to other EU Member States, export to third countries, ship stores, etc.
2
Quantity delivered duty suspended to other UK registered premises and excise warehouses
3
Quantity received under duty suspense from registered premises, excise warehouses and importation
Duty paid deliveries
High Strength Beer Duty is a separate charge on beers with a strength exceeding 7.5% abv, and is payable in addition to the full
amount of General Beer Duty. You must account for the General Beer Duty element in boxes 4 to 7, and the High Strength Beer Duty
element in boxes 20 to 23.
General Beer Duty – Standard Rate
Account code Bulk hectolitres
33407
4
Hectolitre %
Duty rate
Amount of duty
5
6
7
Hectolitre %
Duty rate
Amount of duty
9
10
11
General Beer Duty – Low Strength Beer
Account code Bulk hectolitres
33444
8
General Beer Duty – Small Brewers Relief – Lower Rate (i.e. annual production no more than 5,000 hls)
Account code Bulk hectolitres
33442
12
Hectolitre %
Duty rate
Amount of duty
13
14
15
General Beer Duty – Small Brewers Relief – Variable Rate (i.e. annual production more than 5,000hls but no more than 60,000hls)
Account code Bulk hectolitres
33440
16
Hectolitre %
Duty rate
Amount of duty
17
18
19
Hectolitre %
Duty rate
Amount of duty
21
22
23
High Strength Beer Duty
Account code Bulk hectolitres
33445
20
Boxes 4, 8, 12, 16 and 20 – enter the bulk hectolitres delivered from duty suspension for consumption including any chargeable
diversions (for example, hospitality bars, etc).
Boxes 5, 9, 13, 17 and 21 – enter the total hectolitre % of beer delivered from duty suspension for consumption.
Boxes 6, 10, 14, 18 and 22 – enter the relevant duty rate.
Boxes 7, 11, 15, 19 and 23 – enter the result of multiplying the hectolitre % figure in boxes 5, 9, 13, 17 and 21 by the relevant duty rate.
EX46
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HMRC 08/11

2. Account code
Total duty
24
Add total underdeclarations in previous periods
25
Deduct total overdeclarations in previous periods
26
53499
Deduct total duty reclaimed on spoilt beer
27
63409
Deduct total duty reclaimed as drawback
28
Net payment/repayment (box 24 less any adjustments at boxes 25 to 28)
29
Box 24 – enter the total of boxes 7, 11, 15, 19 and 23.
Boxes 25 to 28 – enter amounts for underdeclarations and overdeclarations in previous periods, duty reclaimed on spoilt beer and duty
reclaimed as drawback.
Box 29 – enter the net amount of duty payable or repayable, i.e. the amount at box 24 plus the amount at box 25 less the total of
amounts at boxes 26 to 28.
Note: A full audit trail leading to the completion of all boxes must be maintained.
Declaration
I declare that the information I have given in this return is true and complete.
Signature
Status
For example, proprietor, partner, director,
company secretary, authorised signatory
Please send your completed return to:
BEER DUTY
HM Revenue Customs
St Mungo’s Road
Cumbernauld
GLASGOW
G70 5WY
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Date DD MM YYYY