HMRC have shared that the amendments are as follows:
In Receive goods into and remove goods from an excise warehouse (Excise Notice 197) – GOV.UK, sections 2.1, 5.2.1, 7.2.3, 12.1, 12.3, 12.9, 13.2, 13.6 and 14.10 have been amended.
For How to register and use the Excise Movement and Control System – GOV.UK, the fourth paragraph down headed “How to use EMCS” has been amended.
And in Submit an electronic administrative document using the Excise Movement Control System – GOV.UK, the final few paragraphs immediately following the “Table heading descriptions” section have also seen amendment.
Based on feedback from our HMRC Communications and guidance team, some minor changes have been made to draft versions, but these do not substantially change what was shared with you in November.
We also attach a document previously shared which summarises the changes made. Click HERE to view this.
Links to the statutory instrument and associated policy paper can also be found here:
The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024
Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 – GOV.UK
Please note that amendments to guidance in view of the WOWGR changes in the statutory instrument are not covered in this message to you.
