Excise notices reflect end of Brexit transition

HMRC is updating its collection of excise notices to reflect the end of the Brexit transition period. So far, the following have been revised in January 2021:

• Excise Notice 39: spirits production in the UK.
• Excise Notice 85c: anti-forestalling restrictions – tobacco products.
• Excise Notice 226: beer duty.
• Excise Notice 204b: commercial importers and tax representatives – UK and EU trade in duty paid excise goods.
• Excise Notice 2002: Alcohol Wholesaler Registration Scheme.
• Excise Notice 47: duty free spirits – use in manufacture or for medical or scientific purposes.
• Excise Notice 197b: Excise goods – aircraft store floors.
• Excise Notice 203a: registered consignees.
• Excise Notice 69a: aircraft and ship stores.
• Excise Notice 179e: biofuels and other fuel substitutes.
• Excise Notice 263: marine voyages – relief from fuel duty.
• Excise Notice 179a: Aviation turbine fuel.