Submit a wine, cider and other fermented products duty return
Submit a return (EX606) to declare duty on wine, cider and other fermented products (formally made-wine) each month.
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
Email HMRC to ask for this form in Welsh.
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:
-
Read the Dropbox protocols.
-
Send an email confirming you accept the protocols to the Cumbernauld accounting team 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
Last updated 15 September 2023 + show all updates
-
Welsh translation added.
-
A new version of the EX606 has been added. The guidance has been updated for the changes to Alcohol Duty from 1 August 2023.
-
First published.