Thursday, February 16th, 2017
HMRC have been undertaking visits to companies which have applied to be registered under the Alcohol Wholesaler Registration Scheme (‘AWRS’) and are required to have their registration in place by 01/04/17. Failure to be approved by HMRC will mean a company will not be able to trade by supplying alcohol wholesale under duty paid arrangements. Some companies which have been visited by HMRC have been issued with ‘Minded to’ refuse AWRS letters and asked to reply within a short period (usually 14 days) and to provide any explanation as to why HMRC should consider the company to be a ‘Fit and Proper Person’, thereby suitable to be approved by them under the AWRS scheme.
We are aware that a number of companies have not had their AWRS applications approved following the issue of ‘Minded to’ refuse AWRS letters. This firm has recently been successful in advising a company with regard to their due diligence policies and procedures and was successful in persuading HMRC to approve the company’s AWRS application.
Please do not hesitate to contact us, if you have a similar issue and may require assistance.