Excise warehouse approval changes move to expanded online form

Authorised excise warehousekeepers must now use an expanded online form to request changes to their approvalsGOV, replacing the previous routes of writing to or emailing the Excise Processing TeamsGOV. Three HMRC guidance pages were updated together: the change-of-approval form page itself, the authorisation guide, and Excise Notice 196GOVGOV.

The form's scope is wider than before. It previously covered adding or removing warehouses, adding products or operations, and removing productsGOVGOVGOV. It now also covers updating business and trading details such as names, addresses and VAT registration numberGOV; changing or removing the person in chargeGOV; changing the point of contactGOV; adding or removing an annexe warehouseGOV; and increasing or decreasing the approved areaGOV. Warehousekeepers approved to affix vaping duty stamps can also increase or decrease the stamp quantity they requireGOV and change the contact email used by the HMRC-approved stamp supplierGOV. Motor and heating fuels warehouses remain outside the formGOV, pointing to Excise Notice 179 insteadGOV.

Applicants must tell HMRC as soon as possibleGOV and wait for approval before making any requested changeGOV. Applications need a Government Gateway ID linked to a Self Assessment or Corporation Tax Unique Taxpayer Reference, plus business and contact details, the warehousekeeper name and ID, premises details, operations and annexe details where relevant, and copies of the business and premises plans. Those who cannot apply online on religious grounds, or because of age, disability or lack of internet access, can contact HMRC in writing for a paper formGOV.

Separately, certificate-of-authorisation changes must be applied for within 7 daysGOV, with the old certificate destroyed on receipt of its replacement or a financial penalty may followGOV. A change of authorised warehousekeeper must be requested via the online form in adequate timeGOV; otherwise the outgoing keeper becomes immediately liable for duty on all stock unless another authorised keeper agrees to operate the premisesGOV. Requests to vary approval terms and conditions, temporarily or permanently, must likewise go through the form rather than a signed letter or email from a responsible officerGOV.

For warehousekeepers and their advisers, the practical consequence is procedural: approval-change correspondence previously sent to nruwhseapprovals@hmrc.gov.uk or by letter now belongs in the online form, and internal checklists should reflect the new categories — person in charge, contact point, annexe warehouses, approved area and stamp quantities — alongside the existing 7-day certificate discipline.

Legal basis: HMRC guidance 'Apply to make changes to your approval as an authorised excise warehousekeeper', 'How to get authorisation as an excise warehousekeeper', and 'Registration and approval of excise goods held in duty suspension (Excise Notice 196)'.