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Send your Excise Warehouse Return to HMRC (W1)

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

Updates to this page

From:
HM Revenue & Customs
Published:
4 April 2014
Last updated:
1 October 2026
Show all updates

  1. Form W1 has been updated to include what you need to do for vaping goods.

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

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

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

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

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

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

  8. First published.

Documents

Excise Warehouse Return (W1)

Ref: W1

PDF, 181 KB, 18 pages

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Notes on the completion of form W1: Excise Warehouse Return

Ref: W1 notes

ODT, 26.5 KB

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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, tobacco and vaping 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).

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.

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