Send Your Excise Warehouse Return To HMRC (W1) - GOV.UK

Cookies on GOV.UK

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

Accept additional cookies Reject additional cookies View cookies Hide cookie message Skip to main content

1. Home
2. Money
3. Business tax
4. Alcohol duty

Form Send your Excise Warehouse Return to HMRC (W1)

Use form W1 to submit details of the alcohol and tobacco goods you have received, dispatched and currently store in your warehouse.

From: HM Revenue & Customs Published 4 April 2014 Last updated 3 March 2025 — See all updates Get emails about this page

Documents

Excise Warehouse Return (W1)

Ref: W1

PDF, 128 KB, 17 pages

This file may not be suitable for users of assistive technology.

Request an accessible format. If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Notes on the completion of form W1: Excise Warehouse Return

Ref: W1 notes

ODT, 28.4 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format. If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Find out how accessible our forms are

https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms

Details

From 1 February 2025, all alcoholic products producers must hold an alcoholic products producer approval (APPA).

An APPA can authorise you to hold own and third-party alcoholic products in duty suspension on approved premises. This means you will not need to hold an excise warehouse approval.

If you continue to hold an excise warehouse approval or use a third-party warehouse alongside your APPA, existing warehousing obligations will apply. You’ll need to complete form W1. For more information, read the alcoholic products technical guide.

Use form W1 if you’re an excise warehousekeeper to submit details of the alcohol and tobacco goods you have received, dispatched and currently store in your warehouse for the return period.

Email HMRC to ask for this form in Welsh (Cymraeg).

Related forms and guidance

Excise Notice 197 is about the requirements and obligations for warehousekeepers of motor and heating fuels in the UK. It also gives guidance on accounting for Excise Duty and VAT charged on these fuels.

Find a version of form W1 that was used before January 2021.

Updates to this page

Published 4 April 2014 Last updated 3 March 2025 + show all updates

1. 3 March 2025

   The Excise Warehouse Return (W1) and notes on completion forms have been updated.

2. 1 March 2025

   Text has been added to explain that from 1 February 2025, all alcoholic products producers must hold an alcoholic products producer approval (APPA).

3. 1 September 2023

   The Excise Warehouse Return (W1) and notes on completion forms have been updated.

4. 10 January 2022

   The Excise Warehouse Return (W1) form has been updated.

5. 31 December 2020

   This page has been updated because the Brexit transition period has ended.

6. 24 September 2019

   The telephone numbers for the VAT and Excise Helpline and National Warehouse Return Centre have been updated on the W1 and W1 notes.

7. 4 April 2014

   First published.

Sign up for emails or print this page

Get emails about this page Print this page

Related content

Collection

• Tobacco Products Duty forms
• Alcohol duties forms
• Fuel Duty forms

Explore the topic

• Alcohol duty
• Moving and storing goods
• Tobacco Products Duty

Is this page useful?

• Yes this page is useful
• No this page is not useful

Thank you for your feedback Report a problem with this page

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

This field is for robots only. Please leave blank What were you doing? What went wrong? Send Cancel

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).

Cancel