Declaring remaining high ABV stock for duty

Assuming the new duty system comes into place as scheduled on August 1st, we’d like to declare and pay duty on our remaining stock that’s above the high strength duty threshold in July, before we lose relief on it.

Am I right in thinking I can created a non-bonded location and transfer that stock to it in order to mark it as duty being due when that transfer happens? When we sell that stock and invoice it, will Breww automagically know not to declare it again?

Hi Andy! Yes, that’s exactly right. Breww tracks which stock has been duty-paid and which is duty-suspended, so if you force it to be paid by moving it to a non-bonded location, it will add the duty to your current duty return and that stock won’t attract any more duty when delivered or transferred again :ok_hand:

Perfect. Thanks Max!

Hi Andy - I just wanted to post a quick update for you here, as HMRC have seemingly just announced a transition period from Small Brewers Relief to Small Producer Relief, which means all SBR eligible beer produced before the 1st of August 2023 will be charged at the old duty rates, regardless of when they are dispatched!

This appears to make paying the duty early on your existing high-strength beer stock redundant, as you will be paying the current rates on them anyway, so if you haven’t already paid it, there should be no need anymore. We’ll be implementing this transition period into Breww’s duty calculations, and I’ve posted about this in more detail here:

We’ve had a further update on this one! There’s been a U-turn from HMRC on their recently announced Small Brewers Relief to Small Producer Relief transition scheme - it existed for a grand total of 10 days. I’ve written more about it in the thread below, but you will likely want to revert back to Plan A and “constructively” remove your existing high-strength beer stock from duty suspense to pay the current rates on it now.