W6 Form PDF Details

The W6 form serves as a critical tool in the administration of excise duty and Value Added Tax (VAT) on tobacco goods within the realm of UK taxation, particularly for entities operating excise warehouses. This meticulously structured remittance advice document is designed to facilitate the transparent and accurate reporting of tax liabilities on tobacco products stored in or moved through these specialized storage facilities. Unique in its application, the W6 form mandates comprehensive detailing from warehouse proprietors, including the registration number, warehouse code, and a uniquely generated consecutive reference number for each submission, ensuring an organized and traceable record-keeping system. It requires the declaration of the total retail value and quantity (in thousands or kilograms) of tobacco goods, which directly influences the calculated excise duty and VAT payable. Noteworthy is the inclusion of detailed guidance for calculating VAT value, especially in scenarios involving goods supplied while in warehouse, which might affect their VAT position. From January 1, 2021, significant changes were introduced in how VAT is accounted for concerning goods entering the UK from the EU or third countries, necessitating separate forms for different types of removals from excise warehouses and guiding the use of postponed VAT accounting. The form not only serves as a fiscal instrument but also as a compliance tool, where accurate and complete submission helps to avert potential financial penalties and maintains the integrity of tax reporting in the realm of tobacco goods.

QuestionAnswer
Form NameW6 Form
Form Length5 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min 15 sec
Other namesw6 form online, number form w6, w 6 tax form, w6 forms

Form Preview Example

W6

Excise Warehouse

Remittance advice for tobacco goods

W6

HMRC 12/20

Notes for completing form W6

This form is for Excise Duty and Value Added Tax on tobacco goods only. Complete a separate form for each proprietor. All entries must be clear. Do not overwrite, rub out or use correcting fluid on entry errors. You must rule through and arrange for the signatory to initial any amendments. You must also rule through any unused lines.

Registration number – complete using the VAT Registration Number (eventually to be replaced by a new national trader numbering system).

Warehouse code – this is your warehouse authorisation number (to be phased out when the new trader numbering system is introduced).

Consecutive reference number – each W6 form you submit must contain a unique consecutive reference number (CRN). The CRN must not exceed 7 digits and it must consist of numbers only (you must not use any other characters or spaces in the CRN). You should number the W6 forms consecutively in an annual series, starting from the warehousekeeper’s first stock accounting period in the year; for example: during stock period 1, number the forms 11234, 11235, 11236 and so on; during stock period 2, number them 21234, 21235, 21236 and so on. Duplicate CRNs must not be used in the same period. A separate, unique numbering sequence should be used for cash remittance advices (W6) and deferment advices (W6D), and for each warehouse operated by the warehousekeeper.

Calculation of Excise Duty. Details of the tax types and duty rates are in the Integrated Tariff of the United Kingdom Volume 1 Part 12.

Section 1

Line 1

Show the total retail value in the first box;

In the Rate of duty box enter the percentage rate of duty.

Line 2

Show the quantity in thousands, for example, for 20,000 cigarettes enter 20.00;

In the Rate of duty box enter the current rate of duty.

Sections 2 to 5

Enter the quantity in kilograms to 2 decimal places;

In the Rate of duty box enter the current rate of duty.

Value for VAT – this can vary. If, whilst in warehouse, the goods have been subject to a supply, or additional services such as storage or handling, it may affect the VAT position. You can find detailed guidance in Notice 702 imports. Note that the value for VAT must include Excise Duty in all cases (and customs duty if applicable).

It is advisable to use separate forms, clearly noted, for detailing any underpayments or overpayments uncovered – include a cross reference to the previous mistaken entry, with a brief description of the reason for the error.

For cigarettes only you should also include a separate statement showing an analysis of the overall totals by:

a)brand

b)total cigarettes of that brand

c)recommended retail price of pack

You can avoid financial penalties by making sure that you have given complete and accurate information on this form and that you submit the form and pay the duty due prior to release of the goods from the warehouse. You have the right to appeal if we impose such a penalty.

W6

HMRC 12/20

Value for VAT – supplementary guidance from 1 January 2021

From 1 January 2021, there are changes in the way that VAT is accounted for on goods brought into the UK from the EU or third countries. Separate forms, clearly noted, will need to be used detailing the different types of removal from excise warehouse. These are listed below for removals from GB and NI warehouses.

Guidance on using postponed VAT accounting is at www.gov.uk/guidance/check-when-you-can-account-for- import-vat-on-your-vat-return.

Guidance on how to complete your VAT return when using postponed VAT accounting is at www.gov.uk/guidance/complete-your-vat-return-to-account-for-import-vat.

Goods removed from an excise warehouse in Great Britain

Goods entering GB from the EU before 1 January 2021, and released from duty suspense in an excise warehouse on or after 1 January 2021

EC free circulation goods subject to acquisition VAT procedures. In these cases complete the Value/Rate boxes and enter 'ACQ VAT' in the amount of VAT box. Please retain this information for your records.

EC free circulation goods where the requirement to account for acquisition VAT is extinguished because the goods are supplied on whilst in warehouse in GB. Supply VAT is due. Complete the Value/Rate/amount boxes. You will receive a C79 certificate to support your claim for input tax deduction.

Goods entering GB from the EU or third countries under customs rules, and released from duty suspense in an excise warehouse on or after 1 January 2021

To use postponed VAT accounting to declare and recover import VAT on your VAT return, complete the Value/Rate boxes and enter 'ACQ VAT' in the Amount of VAT box. Please retain this information for your records. Please ensure that you retain evidence of how you calculate the value for VAT declared. You will need this to complete your VAT return as you will not receive a monthly postponed import VAT statement.

If you do not wish to use postponed VAT accounting to declare and recover import VAT on your VAT return, complete the Value/Rate/amount boxes. You will receive a C79 certificate to support your claim for input tax deduction.

Goods produced in GB or NI which are supplied in warehouse in GB

Supply VAT is due on the last supply made in warehouse. Complete the Value/Rate/amount boxes. You will receive a C79 certificate to support your claim for input tax deduction.

Goods removed from an excise warehouse in Northern Ireland

Goods entering NI from the EU and released from duty suspense in an excise warehouse

There will be no change to the way that VAT is accounted for. This means that where you enter ‘ACQ VAT’ it means acquisition VAT, and it is essential that this is shown on a separate form from entries in the

next category.

Goods entering NI from third countries under customs rules, and released from duty suspense in an excise warehouse on or after 1 January 2021

To use postponed VAT accounting to declare and recover import VAT on your VAT return, complete the Value/Rate boxes and enter 'ACQ VAT' in the Amount of VAT box. Please retain this information for your records. Please ensure that you retain evidence of how you calculate the value for VAT declared. You will need this to complete your VAT return as you will not receive a monthly postponed import VAT statement.

If you do not wish to use postponed VAT accounting to declare and recover import VAT on your VAT return, complete the Value/Rate/amount boxes. You will receive a C79 certificate to support your claim for input tax deduction.

Goods produced in GB or NI which are supplied in warehouse in NI

Supply VAT is due on the last supply made in warehouse. Complete the Value/Rate/amount boxes. You will receive a C79 certificate to support your claim for input tax deduction.

W6

HMRC 12/20

Excise Warehouse

Remittance advice for tobacco goods

Please read the notes before completing this form

Date

Proprietor details

Name .....................................................................................

Address .................................................................................

...................................................................................................

...................................................................................................

.......................................... Postcode ....................................

Warehousekeeper details

Name .....................................................................................

Address .................................................................................

...................................................................................................

...................................................................................................

............................................. Postcode ........................

Consecutive reference number

For HMRC use

Proprietor Registration Number

Declarant Registration Number (if different to above)

Warehouse Code

Calculation of Excise Duty

 

 

 

 

 

 

 

 

Tobacco product

Rate of duty

 

Amount of Excise Duty

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

£

 

 

 

 

 

Section 1

 

 

 

Retail value £

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cigarettes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

 

1

 

6

 

1

 

1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Quantity (thousands)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

 

1

 

6

 

1

 

1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section 2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cigars

 

 

Quantity (kilos)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

 

1

 

6

 

1

 

5

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section 3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Hand rolling tobacco

 

 

Quantity (kilos)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

 

1

 

6

 

1

 

9

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section 4

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other smoking tobacco

 

 

Quantity (kilos)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

 

1

 

6

 

2

 

3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section 5

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Chewing tobacco

 

 

Quantity (kilos)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

 

1

 

6

 

2

 

7

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total Excise Duty

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Value for VAT

Rate of VAT

 

 

Amount of VAT

3 1 8 1 3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Grand total due

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Date of receipt

Late item *Yes/No

Amount of payment

£......................................................................

Cashier

.........................................................................

Data input

Checked by

.........................................................................

Declaration

 

 

I................................................................................................................................ declare that the information given on this form is true and complete.

 

(name in capital letters)

 

Signature

Phone number

 

(*Proprietor/partner/director or duly authorised person)

*Delete as necessary

 

 

 

W6 (Copy 1)

Page 1

Excise Warehouse

Remittance advice for tobacco goods

Please read the notes before completing this form

Date

Proprietor details

Name .....................................................................................

Address .................................................................................

...................................................................................................

...................................................................................................

.......................................... Postcode ....................................

Warehousekeeper details

Name .....................................................................................

Address .................................................................................

...................................................................................................

...................................................................................................

............................................. Postcode.................................

Consecutive reference number

For HMRC use

Proprietor Registration Number

Declarant Registration Number (if different to above)

Warehouse Code

Calculation of Excise Duty

 

 

 

 

Tobacco product

Rate of duty

 

Amount of Excise Duty

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

£

 

 

 

 

 

Section 1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cigarettes

 

Retail value £

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3 1 6 1 1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Quantity (thousands)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3 1 6 1 1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section 2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cigars

 

Quantity (kilos)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3 1 6 1 5

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section 3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Hand rolling tobacco

 

Quantity (kilos)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3 1 6 1 9

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section 4

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other smoking tobacco

 

Quantity (kilos)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3 1 6 2 3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section 5

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Chewing tobacco

 

Quantity (kilos)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3 1 6 2 7

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total Excise Duty

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Value for VAT

Rate of VAT

 

 

Amount of VAT

3 1 8 1 3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Grand total due

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Date of receipt

Late item *Yes/No

Amount of payment

£......................................................................

Cashier

.........................................................................

Data input

Checked by

.........................................................................

 

Declaration

 

 

 

I................................................................................................................................ declare that the information given on this form is true and complete.

 

 

(name in capital letters)

 

 

Signature

Phone number

 

 

(*Proprietor/partner/director or duly authorised person)

*Delete as necessary

 

 

 

 

W6 (Copy 2)

Page 2

 

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Stage no. 1 for filling out w6 form online

2. The subsequent stage is usually to fill out the following fields: Section Cigarettes, Retail value, Quantity thousands, Quantity kilos, Quantity kilos, Quantity kilos, Quantity kilos, Value for VAT, Section Cigars, Section Hand rolling tobacco, Section Other smoking tobacco, Section Chewing tobacco, Total Excise Duty, Rate of VAT, and Amount of VAT.

Step no. 2 of completing w6 form online

3. This next portion is related to Declaration, Grand total due, I declare that the information, name in capital letters, Signature Phone number, Proprietorpartnerdirector or duly, Delete as necessary, W Copy, and Page - fill out each one of these empty form fields.

Learn how to complete w6 form online part 3

4. This next section requires some additional information. Ensure you complete all the necessary fields - Excise Warehouse Remittance advice, Date, Proprietor details, Warehousekeeper details, Name Name, Address Address, Consecutive reference number, Postcode Postcode, Proprietor Registration Number, Declarant Registration Number if, Warehouse Code, For HMRC use, and Date of receipt - to proceed further in your process!

Step # 4 in completing w6 form online

As for Consecutive reference number and Address Address, be certain you review things in this current part. Both these are considered the key ones in the document.

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Quantity kilos, Quantity kilos, and Section  Other smoking tobacco in w6 form online

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