For any queries please contact Phil Griffiths at: philip.griffiths@pgea.co.uk

General Updates

1. Receipts from Alcohol Duty

Alcohol excise duty receipts continue to fall which seems to highlight the fact that the rates increase in February have not had the expected impact.

https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk/hmrc-tax-receipts-and-national-insurance-contributions-for-the-uk-new-monthly-bulletin#alcohol-duty

2. Other News

In a recent meeting with HMRC in relation to a client who has multiple sites under the same APPA ID, HMRC confirmed that formal simplified procedures must be used for all movements between the sites, even when covered by the APPA ID.

This is because each site still has its own GB0000 number allocated so although you are moving goods between sites covered under a single APPA ID, they are still identified as separate tax warehouses from an HMRC and EMCS perspective.

Phil Griffiths
PGEA Limited
8 October 2025