19/05/16: Alcohol Wholesaler Registration Scheme (‘AWRS’)

Thursday, May 19th, 2016

HMRC have advised that any business which sells alcohol to other businesses should have registered for AWRS by 31/03/16 and that those businesses who have not yet applied are now trading illegally

HMRC further state that it is not a requirement of due diligence for wholesalers to provide their application submission reference to other customers and suppliers and that it is sufficient for wholesalers to advise customers and suppliers that they have applied for AWRS.

HMRC stress that it is not sufficient for customers and suppliers to only obtain an application submission number which doesn’t in itself demonstrate a business is practicing due diligence.