From March 1, 2025, HM Revenue and Customs (HMRC) will introduce a new alcohol duty online service aimed at streamlining tax returns and payments for the industry. The system will consolidate multiple processes into a single monthly submission, affecting around 5,000 producers across the UK, according to HMRC.
The move follows the introduction of the Alcoholic Products Producer Approval (APPA) legislation on February 1, 2025, which replaced previous registration and licensing requirements.
The government has been working closely with trade bodies and producers to ensure a smooth transition to the new system, which is expected to modernise and simplify alcohol duty administration.
A Single Platform for Alcohol Duty Submissions
The new system replaces the previous method, which required alcohol producers to file separate returns for different types of alcoholic products.
Under the new process, businesses will submit a single return each month, covering all alcohol production across their premises. This change is designed to improve efficiency and reduce administrative burdens, according to HMRC.
Producers must complete their returns by the 15th of each month for the previous month’s activity, with payments due by the 25th. Payments must be made online, and businesses will need their Alcoholic Products Producer Approval (APPA) ID to access the service.
This 15-digit identifier was issued to registered producers in February 2025. New applicants who received approval after February 1, 2025, will find their APPA ID in their approval letter.
HMRC is urging businesses to enrol as soon as possible to avoid delays. Those who experience difficulties with the service can seek support through the ‘Is this page not working properly?’ link on the business tax account portal.
Industry Transition and Compliance Requirements
The introduction of the APPA legislation marked a significant regulatory shift, bringing all producers under a unified system. Businesses previously registered under multiple licences have been automatically migrated to the new framework, eliminating the need for separate registrations.
According to HMRC, this consolidation aims to create a more transparent and manageable system for both businesses and tax authorities. The requirement to submit a single monthly return applies to all producers, regardless of the size or type of alcohol they manufacture.
Companies must also provide one of the following details to complete their registration: their business postcode, Corporation Tax Unique Taxpayer Reference (UTR), or Self-Assessment UTR. Those unable to locate their APPA ID are advised to contact excise and gambling duties enquiries.
