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United KingdomGOV.UK

Excise warehouses: email exceptional losses at once, routine losses via W1

Notice 196 splits loss reporting into immediate email for exceptional losses and W1 for normal operational losses; duty excuse is now routine operations.

By Taxxa AI OyPublished 21 October 2026

Tax

Industry: Warehousing and storage

Authorised excise warehousekeepers must report exceptional losses immediately by emailGOV; routine operational losses can be reported via the W1GOV. Excise Notice 196 no longer tells warehousekeepers to report losses or deficiencies in line with arrangements agreed with HMRCGOV. Instead, exceptional losses go immediately to salford.nwpu@hmrc.gov.ukGOV, while losses or deficiencies arising in normal warehouse operations, such as evaporation, absorption or cask leakages, can be reported via the W1 unless the warehouse approval sets a different reporting agreementGOV.

Exceptional losses are those outside normal warehouse operations, for example fire, flood, accidental damage and missing or unexpected lossesGOV. HMRC may review any reported loss at any time, so a clear audit trail is essential. Failure to report exceptional losses immediately is a serious breach of the conditions of approvalGOV and can lead to revocationGOV. The previous wording framed the sanction around failure to report notifiable lossesGOV.

Duty remains the consequence of unexplained lossGOV. HMRC will charge duty on losses and deficiencies in the warehouse unless the keeper shows they are due to natural causes or routine warehouse operationsGOV, normally by assessment on the warehousekeeper. The excuse has changed from natural causes or accidentGOV to natural causes or routine warehouse operations, aligning the duty test with the new exceptional-versus-normal divide.

The surrounding duties are otherwise unchanged in substance. The keeper is responsible for care and control, must take all necessary steps to safeguard stocks, investigate and critically examine every loss and deficiency, record losses with investigation results and management decisions, take prompt remedial action and note the loss in the stock account. Offsetting is permitted only where stock losses and surpluses are shown to be related, for example similar product with differing stock rotations, with records and accounts carrying a clear audit trail justifying each stock-record adjustment and each offsetGOV; accumulating unrelated losses and surpluses and offsetting gross totals is not allowed. Concealing any deficiency, surplus or other discrepancy is a serious offence.

The previous freestanding instruction to contact HMRC immediately whenever any stock discrepancy is discovered is deletedGOV. The immediate-contact duty now attaches to exceptional losses through the dedicated email routeGOV, with normal operational losses reportable via the W1 route.

Legal basis: Excise Notice 196 (registration and approval of excise goods held in duty suspension); Excise Goods (Holding, Movement and Duty Point) Regulations 2010, regulation 21 (destruction and irretrievable loss).

Email exceptional warehouse losses to salford.nwpu@hmrc.gov.uk immediately, report normal operational losses via the W1 unless the approval says otherwise, and keep an audit trail for every loss.

Sources