It is important that you check you are correctly registered with HMRC before February next year. On 1st March their new digitised systems will go live and if you are not correctly registered now, you will be unable to use the new system.
You will need to check that your registration is correct for both Cider (for ciders that currently conform to HMRC Notice 162), and for Other Fermented Products (for Flavoured ciders).
Full details from HMRC are provided below. If you need more information or have any questions, please contact HMRC via the contact details on this link or via mailbox.alcoholpolicy@hmrc.gov.uk.
Ensure that you have the correct HMRC alcoholic production registrations and licences
HMRC’s new digital alcohol duty returns and payments service goes live from 1 March 2025. The digital service will replace the EX606 return form for cider, wine and other fermented products (OFP – previously known as ‘made-wine’) producers.
Currently:
- Producing cider (as per the definition in Finance (No.2) Act 2023) requires a cider registration.
- Producing fruit-flavoured, spiced or other “cider” variations requires an OFP licence, and such products pay duty at the OFP, and not cider, duty rate.
- To produce both cider and OFP products prior to 1 February 2025 you should have applied for, and been granted, both of the above.
Existing alcoholic product producers will have their current registrations and licences migrated into the new service by HMRC. The new service will only allow duty payment for those alcoholic products you are approved to make on 1 February 2025.
Failing to have the correct licences in place prior to 1 February 2025 could result in delays with submitting your alcohol duty returns in the new service. If you require an OFP licence to make OFPs, please apply by completing and issuing a WMW1 form as soon as possible.
