Excise

Find the forms you need and any associated guides, notes, helpsheets and supplementary pages

Alcohol, tobacco and fuel duties

Alcohol duties

C 945 - Stores authority for spirits and tobacco products
Purpose
Use form C 945 to request the authority for the shipment of spirits and tobacco products to be used as stores free of duty.
CP 30 - Application by maker of cider or perry for registration
Purpose
Use form CP 30 to register as a maker of cider or perry for sale
CP 33 - Claim for exemption from registration by a maker of cider or perry for sale
Purpose
Use form CP 33 to claim exemption from registration by a maker of cider or perry for sale
EX 46 - Beer Duty Return
Purpose
Use form EX 46 to declare beer duty
EX 46 (VAT) - VAT due on alcoholic beverages supplied under VAT Act section 18
Purpose
Use form EX 46 (VAT) in respect of beer which you are removing from duty suspension and which has been supplied to you or imported by you under duty suspension
EX 240 - Application for authority to receive duty free spirits
Purpose
Use form EX 240 to apply for the authority to receive duty free spirits
EX 597 - Claim for Alcoholic Ingredients Relief
Purpose
Use form EX 597 to claim relief on alcoholic ingredients
W 21 - Quarterly Distillery Return - declaration of materials used and spirits produced
Purpose
Distilleries use form W 21 to file their quarterly production return

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Tobacco Products Duty

C 945 - Stores authority for spirits and tobacco products
Purpose
Use form C 945 to request the authority for the shipment of spirits and tobacco products to be used as stores free of duty.
TP 4 - Application for registration of premises for the manufacture of tobacco for the personal use of the tobacco grower
Purpose
Use form TP 4 to apply for the registration of premises to be used for the manufacture of tobacco for the personal use of the tobacco grower
TP 7 - Tobacco Products for Home Use
Purpose
Use form TP 7 to show the quantities of products delivered to home use from registered premises and the amount of duty due
TP 7A - Tobacco products for the personal use of the grower
Purpose
If you are a tobacco grower use form TP 7A to account for all tobacco products that you have manufactured for your own consumption and on which duty is due.

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Fuel Duty

CandE 930A - Excise Duty on gas for use as road fuel
Purpose
Use form C&E 930A to claim return of quantity of gas sent, set aside or used as fuel in a road vehicle
CandE 930B - Notification of intention to send out, set aside or supply gas for use as fuel in road vehicles
Purpose
Use form C&E 930B if to give notification to send out, set aside or supply gas for use as fuel in a road vehicle
HO RRM - Application for registration to mark oil at a remote marking premises
Purpose
Certain oil traders use form HO RRM to apply for permission to mark hydrocarbon oils for duty rebate purposes
HO 4 - Registered dealers in controlled oil - application form for approval
Purpose
Use form HO 4 to register as a dealer in controlled oil
HO 4 Supplement - Registered dealers in controlled oil: application to submit annual returns
Purpose
Use form HO 4 Supplement to apply to submit your annual returns as a registered dealer in controlled oil
H072 - Rebated Heavy Oil used as fuel
Purpose
Use form HO72 for estimates of volumes of fuel and duty payable
H073 - Rebated Heavy Oil used as fuel
Purpose
Use form HO73 to pay amounts and is a supplementary statement of volumes of fuel
H074 - Rebated Heavy Oil used as fuel
Purpose
Use form HO74 to pay additional duty in cases where a licence to repay the rebate on rebated heavy oil has been granted
H075 - Rebated Heavy Oil used as fuel
Purpose
Use form HO75 for rebate due and paid to the Commissioners
HO 27 - Mineral (hydrocarbon) oil, mineral oil put to certain uses - application for approval to obtainrelief from excise duty
Purpose
Use form HO 27 to apply for relief from excise duty on mineral (hydrocarbon) oil
HO 27B - Industrial Reliefs Scheme - Application to Register
Purpose
Use form HO 27B alongside HO27 as part of your application to join the industrial relief scheme
HO 34 - Return by an approved trader in mineral oils for certain uses
Purpose
Use form HO34 to file your tax return if you are an approved trader in oils put to industrial uses.
HO 5 - Return by registered dealers in controlled oils
Purpose
Registered dealers in controlled oil use form HO 5 to file their tax return
HO 53 - Hydrocarbon oil used as fuel to produce energy for the treatment or production of hydrocarbon oil
Purpose
Use form HO 53 to register for approval for the purpose of claiming repayment of hydrocarbon oil duty used as fuel to produce energy for the treatment for production of hydrocarbon oil
HO 6 - Registered dealers in controlled oil - partnership details
Purpose
Use form HO 6 to provide partnership details for an application to become a registered dealer in controlled oil
HO80 - Registration to claim fuel duty relief
Purpose
Use this form to apply for registration to claim fuel duty relief.
HO81 - Claim for fuel duty relief
Purpose
Use this form to claim fuel duty relief.

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UK Duty Stamps

Duty Stamps forms

DS 1 - Duty Stamps - Application for Registration
Purpose
Use form DS 1 to apply for Duty Stamps registration
DS 1 Notes - Notes to help you complete form DS 1
Purpose
Use this guide to help you complete form DS 1
DS 3 - Application to Cancel Duty Stamps Registration
Purpose
Use form DS 3 to request cancellation of Duty Stamps registration.
DS 4 - Application to amend Duty Stamps registration details
Purpose
Use form DS 4 to tell us of changes to the details of your Duty Stamps registration form.

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Gambling duties

BD 1 - Pool Betting Duty Return
Purpose
Use form BD 1 to declare your Pool Betting Duty returns
BD2 - Application for a pool betting permit
Purpose
Use this form to apply for a pool betting permit
BD 75 - General Betting Duty - notification to carry on a general betting business
Purpose
Use form BD 75 if you intend to trade as an off-course bookmaker, bet-broker or betting-exchange
BD 211 - General Betting Duty Bookmaker's Return
Purpose
Return form for submission of General Betting Duty on fixed-odds bets
BD 211A - General Betting Duty Spread Betting Return
Purpose
Return form for submission of General Betting Duty on spread bets.
BD 211B - General Betting Duty Betting Exchange Return
Purpose
Return form for submission of General Betting Duty on a betting exchange's commission.
BD 510 - Bingo Duty Promoter's Monthly Return
Purpose
Return form for submission of Bingo Duty.
BD 600 - Promoter's Monthly Return - Lottery Duty
Purpose
A single return form covering Lottery Duty payable from the National Lottery within each monthly accounting period.
BD 601 - Application for registration as a lottery promoter
Purpose
Use form this BD 601 to register as a lottery promoter.
EX 250 - Application for registration as a bingo promoter
Purpose
Use form EX 250 to register as a bingo promoter
GD 120 - Application for Registration - Remote Gaming Duty
Purpose
Use form GD 120 to apply for registration for remote gaming duty
GD 56 - Application for Registration for Gaming Duty
Purpose
Use form GD 56 to apply for registration for gaming duty
GD 57 - Application for inclusion on the Gaming Duty Register
Purpose
Use form GD 57 to register partnership details when applying for inclusion on the Gaming Duty Register
GD 58 - Notification of Premises
Purpose
Use form GD 58 to notify of premises to be included in or removed from your entry on the gaming duty register
GD 60 - Application for group treatment for Gaming Duty purposes
Purpose
Use form GD 60 to set up a new gaming duty group, or to disband a group altogether
GD 95 - Gaming Duty Return
Purpose
Use form GD 95 to return gaming duty payable

Amusement Machine Licence Duty

L 222 - Amusement Machine Licence Application (from 23 March 2012)
Purpose
Apply for an Amusement Machine Licence
L 223 - Amusement Machine Licence Application Direct Debit (from 23 March 2012)
Purpose
Pay for annual licences by 12 monthly direct debit instalments
L 224 - Amusement Machine Special Licence Application (from 23 March 2012)
Purpose
Apply for an Amusement Machine Special Licence
L 240 - Application to amend Amusement Machine Licensing Document (from 23 March 2012)
Purpose
Amusement machine licence amendments

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Environmental taxes

Aggregates Levy

AL 1 - Aggregates Levy (AL) Application for Registration
Purpose
If you are a trader use form AL 1 to register for the Aggregates Levy
AL 1 Notes - Notes for Completion of Form AL 1
Purpose
Use this guide to help you complete form AL 1
AL (1A) - Aggregates Levy (AL) Site Details
Purpose
Use form AL (1A) to tell us about the sites you use, intend to use or use for the commercial exploitation of aggregate
AL5 - Aggregates Levy Application to appoint a UK tax representative
Purpose
When a business in another country makes supplies subject to AL in the UK but has no business establishment in the UK, it may choose or be required by HM Revenue & Customs to appoint a tax representative.
AL 100 - Aggregates Levy Return
Purpose
If you are a trader use form AL 100 to record details of Aggregates Levy due

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Climate Change Levy

CCL 1 - Climate Change Levy (CCL) - Application for Registration
Purpose
Use form CCL 1 to register for the Climate Change Levy (CCL)
CCL 1TR - Climate Change Levy Application to appoint a UK tax representative
Purpose
When a business in another country makes supplies subject to the CCL in the UK but has no business establishment in the UK, it may choose or be required by HM Revenue & Customs to appoint a tax representative.
CCL 2 - Climate Change Levy (CCL) - Partnership Details
Purpose
Use form CCL 2 to register changes to partnership details for Climate Change Levy.
CCL 50 - Climate Change Levy - application for group treatment
Purpose
Use form CCL 50 to set up CCL groups, or appoint a new representative member for an existing group.
CCL 51 - Climate Change Levy - Group Member Details
Purpose
Use form CCL 51 to add or remove a CCL group member or change a member's details.
CCL 100 - Climate Change Levy Return
Purpose
Form CCL 100 is a specimen form for Climate Change Levy.
CCL 200X - Climate Change Levy Tax credit claim
Purpose
Climate Change Levy Tax credit claim form
PP 10 - Supporting Analysis
Purpose
Use form PP10 to provide supporting analysis of energy use for the Climate Change Levy
PP 11 - Supplier Certificate
Purpose
Use form PP 11 to inform your supplier what level of relief to apply against your liability for the Climate Change Levy

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Landfill Tax

LT 1 - Landfill Tax - Application for Registration
Purpose
Use form LT 1 to apply to register for Landfill Tax
LT 1/LT 1A Notes - Landfill Tax - notes for completion of forms LT 1 and LT 1A
Purpose
Use this guide to help you complete application forms LT 1 and LT 1A
LT 1A - Landfill Tax - application for registration landfill site details
Purpose
Use from LT 1A to register landfill site details
LT 1B - Landfill Tax - notification of changes to site details
Purpose
Use form LT 1B to notify us of changes to landfill site details
LT 1C - Contaminated land - application for a certificate of exemption
Purpose
Use form LT 1C to apply for a certificate of exemption on contaminated land
LT 100 - Landfill Tax Return
Purpose
Use form LT 100 for Landfill Tax Return
LT 100 Notes - Landfill Tax Return Form - General Notes
Purpose
Use this guide to help you complete your Landfill Tax Return
LT 1WD - Application for discounting of water content of waste
Purpose
Use form LT 1WD to apply to discount the water content when calculating the taxable weight of the waste.
LT 2 - Landfill Tax - Partnership Details
Purpose
Use form LT 2 to give partnership details for Landfill Tax registration
LT 4WD - Landfill Tax: discounting of water - site operators agreement to operate the HM Customs & Excise authorised water discount
Purpose
Use form LT 4WD as a landfill site operator to operate the authorised water discount
LT 50 - Landfill Tax - Application for Group Treatment
Purpose
Use form LT 50 to apply for group treatment on Landfill Tax
LT 51 - Landfill Tax - Group Member Details
Purpose
Use form LT 51 to set up a new Landfill Tax group or change the membership details of your group
LT 68 - Landfill Tax-request for transfer of a registration number
Purpose
Use form LT 68 to request transfer of a Landfill Tax registration number

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Transport taxes

Air Passenger Duty

APD 1 - Air Passenger Duty Registration
Purpose
Use form APD 1 to register for Air Passenger Duty (APD).

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Insurance Premium Tax

IPT 1 - Insurance Premium Tax - Application for Registration
Purpose
Use form IPT 1 to register for Insurance Premium Tax

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Warehousing or moving excise goods

Warehousing

C 209 - Stores list For aircraft inwards and entry for warehousing
Purpose
Use form C 209 to declare surplus aircraft stores for landing and entry to warehousing
EX 60 - Owners of duty suspended goods held in excise warehouses - application for registration
Purpose
If you are an owner of duty suspended goods held in our warehouse use form EX 60 to apply for registration.
EX 60A - Excise warehousing Application for registration: Continuation form
Purpose
Continuation of for EX60. Please provide details of all excise warehouses you will be storing goods, including their HRMC approval and authorisation numbers.
EX 61 - Excise Warehousekeeper - Application for Registration
Purpose
Use form EX 61 to apply to register as an Excise warehousekeeper
EX 64 - Excise warehousing: duty representative - application for registration
Purpose
Use form EX 64 to apply to register as a duty representative
EX 68 - General storage and distribution warehouse application for approval/amendment
Purpose
Use form EX 68 as a general storage and distribution application and amendment form
EX 69 - Trade facility warehouse application and amendment form
Purpose
Use form EX 69 to apply for or amend a trade facility warehouse for alcohol and tobacco.
EX 70 - Excise warehousing - motor and heating fuels warehouse application/amendment form
Purpose
Use form EX 70 to apply for approval as a motor and heating fuels warehouse or to amend an existing approval
EX 71 - Schedule
Purpose
Use form EX 71 as a schedule for vessels, plant and equipment
W 1 - Excise Warehouse Return
Purpose
Use form W1 Excise Warehouse Return to submit details of stock holding and movements on a monthly basis
W 1(Notes) - Notes on the completion of form W1: Excise Warehouse Return
Purpose
Use this guide to help you complete form W 1
W 5 - Excise warehouse - remittance advice for alcohol goods
Purpose
Use form W 5 to declare payment of Excise Duty for an alcohol warehouse
W 5D - Excise warehouse - deferment advice for alcohol goods
Purpose
Use form W 5D to defer payment of Excise Duty for an alcohol warehouse
W 6 - Excise warehouse - remittance advice for tobacco goods
Purpose
Use form W 6 to register Excise Duty and VAT on tobacco goods
W 6D - Excise warehouse - deferment advice for tobacco goods
Purpose
Use form W 6D to defer Excise Duty and VAT on tobacco goods

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Movements

C 578 - Advice of undertaking to produce C105A/invoice/CAP licence/preference certificate
Purpose
Use form C 578 to request the production of form C105A / invoice / CAP licence or preference certificate
C 902A - Declaration of goods by passengers on UK service flights
Purpose
Passengers use form C 902A to declare goods prior to arrival from abroad (including the Irish Republic and the Channel Islands)
C 909 - Declaration of Goods by Aircraft Crews
Purpose
If you are an aircraft crew use form C 909 to declare prohibited or restricted goods or goods in excess of customs allowances when arriving from outside the EU.
C 944 - Report of vessels (except foreign fishing vessels) from a voyage for which duty-free stores were granted on C 943
Purpose
Use form C 944 to record details of surplus dutiable stores remaining onboard a vessel at the end of a voyage for which duty-free stores have been granted
C1222 - CAP Exports Certificate of Shipment
Purpose
Where chief departure message not entered, exporter submits form to NCH Salford with evidence of exportation. If NCH satisfied goods were exported, they complete rest of form and forward to RPA Newcastle to pay refund.
CandE 1179 - Claim for repayment or remission of Import Duty, CAP charges, VAT and Excise Duty
Purpose
Use form C&E 1179 to claim repayment and remission charges on imported goods.
EX72 - Excise: Registered Consignor. Application to register
Purpose
Application form: For use by persons wishing to apply to become a Registered Consignor with effect from 1/1/2011
EX75 - Notice of intention to claim drawback
Purpose
Use form EX 75 - previously form C&E 1178 (NOI) - to notify us that you intend to make a claim for drawback
HM1 - Application to register for the Registered Consignee scheme
Purpose
Use this form to apply to become a Registered Consignee
HM2 - Return of Excise duty for Registered Consignees or Registered Commercial Importers
Purpose
Form to use to submit your return of excise duty as a Registered Consignee or Registered Commercial Importer
HM3 - Application to register as a Registered Commercial Importer
Purpose
A form used to apply for approval as a Registered Commercial Importer.
HM4 - Request to import excise goods bought duty-paid in another EU Member State
Purpose
A form used to apply for approval to import duty-paid excise goods from other EU countries into the UK. Once accepted by HMRC, it will be endorsed to prove that UK duty has been secured on the goods.
TRC1 - Application to register for the Temporary Registered Consignee scheme
Purpose
A form used to apply for approval as a Temporary Registered Consignee (TRC)
W 8 - Internal accompanying document - products subject to Excise Duty
Purpose
Use form W 8 to accompany movements of duty-suspended goods between port and warehouse and between UK warehouses

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EMCS Fallback

FAD - Fallback Accompanying Document for movements of excise goods under suspension of Excise Duty
Purpose
Fallback Accompanying Document for use when EMCS is not available and goods need to be dispatched following the fallback procedures in Notice 197.
FAD Notes - Notes to help you complete form Fallback Accompanying Document for movements of excise goods under suspension of Excise Duty
Purpose
Completion notes for the 'Fallback Accompanying Document for movements of excise goods under suspension of Excise Duty' form (FAD).
NoMF - Notification of Movement starting in Fallback
Purpose
Notification that a movement is going to begin using Fallback procedures - for use when EMCS is not available and goods need to be dispatched following the fallback procedures in Notice 197.
NoMF Notes - Notes to help you complete form Notification of movement starting in Fallback
Purpose
Completion notes for the 'Notification of movement starting in Fallback' form.
FCoD - Fallback change of destination
Purpose
Fallback Change of Destination document for use when EMCS is not available and the destination of goods need to be changed following the fallback procedures in Notice 197.
FCoD Notes - Notes to help you complete form Fallback Change of Destination
Purpose
Completion notes for the 'Fallback Change of Destination' form (FCoD).
FSO1 - Fallback Splitting Operation
Purpose
Fallback Splitting Operation form for use when EMCS is not available and a movement of energy products needs to be split following the fallback procedures in Notice 197
FSO1 Notes - Notes to help you complete form FSO1
Purpose
Completion notes for the 'Fallback Splitting Operation' form

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Application to trade - people and premises

Traders

EXCISE 102 - Excise: About the partners
Purpose
Registered Consignees, Registered Commercial Importers and Tax Representatives must use this form to furnish details of all partners within the company, where the legal status of the business is a partnership.
EX 103 - Excise Entry: Private Trader
Purpose
Private traders use form EX 103 if they have used or intend to use premises, rooms, places, vessels, utensils
EX 103A - Excise Entry: Incorporated Company
Purpose
Incorporated companies use form EX 103A if they have used or intend to use premises, rooms, places, vessels, utensils or other plant
L 5 - Application for a licence to carry on an excise trade
Purpose
Use form L 5 to apply for a licence to carry on an Excise trade

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Payment, deferment and repayment of excise duties

L 214 - Application for refund of Amusement Machine Licence Duty
Purpose
Use form L 214 to apply for a refund of Amusement Machine Licence Duty.
C1201A BDAC - Notice of amendment to C 1201 BDAC deferment guarantee
Purpose
Form to be used to give notice of amendments to C1201 BDAC deferment guarantees
C1201A TAPS - Notice of amendment to C 1201 TAPS deferment guarantee
Purpose
Use form C1201A TAPS to notify us of amendments to C1201 TAPS deferment guarantee
C1201 BDAC - Guarantee for payment of sums due to the commissioners of HM Revenue & Customs
Purpose
Use form to guarantee payments of Beer Duty
C1201 HO - Guarantee for payment of sums due to the Commissioners of Customs & Excise
Purpose
Hydrocarbon oils traders use form C1201 HO to appoint a guarantor for payments to HMRC
C1201 TAPS - Guarantee for payment of sums due to the Commissioners of HM Revenue & Customs
Purpose
Use form C1201 TAPS when a guarantee is required under the Excise Payment Security System (EPSS), to be sent to the Central Collection Unit (TAPS)
C1207 HO - Standing authority for agents to request deferment of excise on hydrocarbon oil delivered to ex-warehouse
Purpose
Use form C1207 HO to request deferment of excise duty on hydrocarbon oil delivered ex-warehouse
EPSS(A) - Excise Payment Security System (EPSS): application for authorisation to defer payment of excise duties without a guarantee
Purpose
Use from EPSS(A) to apply to defer payment of excise duties without providing a guarantee.
EPSS(B) - Excise Payment Security System (EPSS): application for authorisation to make payments of excise duties without a guarantee
Purpose
Use form EPSS(B) to apply for authorisation to make payments of excise duties on removals from a UK beer, wine, made-wine, cider or perry production premises without a guarantee
EX 55 - Claim for repayment of excise duty on oils or biofuel used to generate electricity
Purpose
Use form EX 55 to claim for the repayment of duty on oils or biofuels used to generate electricity
GD 94 - Gaming Duty - Payment on Account
Purpose
Use form GD 94 to pay Gaming Duty on account
HM10 - Return of Excise Duty for Tax Representatives
Purpose
A form used by a UK Tax Representative to declare the UK duty payable on goods imported under his approval
HM8 - Authority to use another trader's Deferment Approval Number
Purpose
Form to use when seeking authority to account for excise duty by using another trader's Deferment Approval Number (DAN)
HM9 - Application for registration as a tax representative
Purpose
A form used to apply for approval as a UK Tax Representative
HO 101 - Payment of rebate on other heavy oil supplied for heating or fuel in an engine
Purpose
New form to account for excise duty on recovered waste oil used for heating or engine use, if you are not a producer or refiner.
HO 105 - Payment of duty on Aviation Turbine fuel used for private pleasure-flying
Purpose
Form HO105 Payment of duty on aviation turbine fuel used for private pleasure-flying is to be used to accompany payment of duty on fuel used for private pleasure-flying.
HO 29 - Claim for repayment of excise duty - mineral oil put to certain uses
Purpose
Use form HO 29 to reclaim excise duty on mineral oils put to certain uses
HO 49 - Claim for repayment of Excise Duty on heavy mineral (hydrocarbon) oil used by horticultural producers
Purpose
If you are a horticultural producer use form HO 49 to claim a repayment of Excise Duty on heavy mineral oil.
HO 50 - Claim for repayment of Excise Duty on mineral (hydrocarbon) oil used on board a vessel or hovercraft (other than a private pleasure craft) on a marine voyage
Purpose
Use form HO 50 to reclaim Excise duty on mineral oil used on commercial vessels
HO 50 (CS) - Claim for repayment of Excise Duty on mineral (hydrocarbon) oil used on board a vessel or hovercraft (other than a private pleasure craft) on a marine voyage
Purpose
Use this continuation sheet with the HO 50 form
HO 930 - HO 930 - Return and payment of duty for biofuels and other fuel substitutes
Purpose
Producers of biofuels and other fuel substitutes need to complete this form if they set aside or use more than 2,500 litres in a year
HO55 - Claim for partial repayment of rebated excise duty on mineral oil.
Purpose
Use form HO55 to claim a partial repayment of the rebated excise duty on oil used as fuel to produce energy for the treatment or production of mineral oil.
HO60 - Claim for drawback of duty paid on oils used as fuel on foreign-going aircraft
Purpose
Use this form to claim drawback for duty paid on oils used as fuel on foreign going aircraft.
HO65 - Hydrocarbon oil drawback - summary sheet and claim
Purpose
Use form HO 65 to summarise and claim hydrocarbon oil drawback
HO66 - Claim for drawback of duty paid on oils used as fuel on foreign-going vessels
Purpose
Use form HO66 to claim drawback of excise duty on oil used as fuel on foreign-going vessels
REDS 115 - Registered Excise Dealers and Shippers (REDS) - claim for repayment of excise duties
Purpose
If you are a Registered Excise dealers and shipper (REDS) use form REDS 115 to claim for repayment of Excise Duties
VAT908 - Mineral Oils: Deferment Advice for Value Added Tax due on removal from warehouse
Purpose
This form is used by traders to declare their VAT due to be paid and submitted to the Deferment Office.
W 7 - Notification of cash payments for alcohol goods or alcohol related services in duty suspension
Purpose
Use form W 7 to notify us of cash payments for alcohol goods or alcohol related services in duty suspension. This form must be completed by registered warehousekeepers, owners of goods and producers

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