Hmrc w21 2026

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(1)No person shall manufacture spirits, whether by distillation of a fermented liquor or by any other process, unless he holds an excise licence for that purpose under this section (referred to in this Act as a " distiller's licence ").
Apply for a distillers licence You should complete form DLA1 and send it to the National Registration Unit. You'll need a licence for every set of premises where you intend to produce spirits. HMRC can decline an application if the largest still to be used has a capacity of less than 18 hectolitres.
File your quarterly production return if you run a distillery. Declare materials you've used and spirits you've produced using form W21.

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