Beer Duty Accounting Centre

Definition

The Beer Duty Accounting Centre (BDAC) is a department within the HM Revenue and Customs (HMRC) responsible for overseeing the collection and administration of beer duty.

What is the Beer Duty Accounting Centre?

The primary purpose of the Beer Duty Accounting Centre is to make sure that beer duty is accurately assessed, collected, and accounted for in accordance with relevant legislation and regulations. The BDAC oversees the entire process of beer duty collection, from registration of brewers and duty payment to compliance checks and enforcement actions.

Brewers are required to pay duty on the beer they produce and remove from their premises for sale or distribution. Importers and wholesalers also pay duty on beer imported into the UK or removed from bonded warehouses.

Furthermore, brewers, importers, and wholesalers involved in the production, importation, or sale of beer are required to register with HMRC and get appropriate licenses and approvals to operate legally. The BDAC oversees the registration process, verifies the eligibility of applicants, and maintains a register of licensed businesses.

The BDAC is responsible for assessing the amount of beer duty payable by registered brewers, importers, and wholesalers based on the volume and strength of beer produced or imported. Duty payments are made to HMRC periodically and must be accompanied by accurate duty returns detailing the quantity and type of beer produced or imported.

Additionally, the BDAC conducts compliance checks to make sure that registered businesses comply with their duty obligations and maintain accurate records of beer production, importation, and sales. It investigates suspected cases of duty evasion, fraud, or non-compliance and takes enforcement action, including charging penalties and sanctions on non-compliant businesses.

Ready to grow your business?

Clever finance tips and the latest news

Delivered to your inbox monthly

Join the 95,000+ businesses just like yours getting the Swoop newsletter.

Free. No spam. Opt out whenever you like.

We work with world class partners to help us support businesses with finance

Our offices:

Disclaimer: Swoop Finance helps UK firms access business finance, working directly with businesses and their trusted advisors. We are a credit broker and do not provide loans or other finance products ourselves. We can introduce you to a panel of lenders, equity funds and grant agencies. Whichever lender you choose we may receive commission from them (either a fixed fee of fixed % of the amount you receive) and different lenders pay different rates. For certain lenders, we do have influence over the interest rate, and this can impact the amount you pay under the agreement. All finance and quotes are subject to status and income. Applicants must be aged 18 and over and terms and conditions apply. Guarantees and Indemnities may be required. Swoop Finance can introduce applicants to a number of providers based on the applicants’ circumstances and creditworthiness. Swoop Finance Limited is registered with the Financial Conduct Authority as an Account Information Services Provider (reference number 833145). Swoop Finance Limited is authorised as a credit broker under FCA registration number 936513. If you feel you have a complaint, please read our complaints section highlighted above and also contained within our terms and conditions. Swoop Finance Ltd is registered with Companies House (company number 11163382, registered address The Stable Yard, Vicarage Road, Stony Stratford, Milton Keynes MK11 1BN). VAT number: 300080279

© Swoop 2025

Looks like you're in . Go to our site to find relevant products for your country. Go to Swoop