11/09/18 To be or not to be [HMRC Fitted] that is the question

11th September 2018

The HMRC Fitted Checks introduced by HMRC with effect from 1 November 2014 stated that it will be a condition of trading that businesses who trade in alcohol undertake reasonable appropriate checks on their customers, suppliers and supply chains and have robust procedures to reduce risks of trading in illicit goods. Businesses, in order to […]

25/07/18 HMRC announce additional MLR penalty administration charge

25th July 2018

HMRC have stated that they will introduce a penalty administration charge for all anti-money laundering supervision penalties issued from 25/07/18.  The charge is for costs of enforcement actvity on businesses that do not comply with the Money Laundering Regulations. HMRC will charge up to £1,500.00 as well as the penalties for breaches of the Money […]

14/06/18 WOWGR Application Successful

14th June 2018

M&R Tax are pleased to announce that they have been successful with assisting a client with their request to be approved by HMRC under the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (‘WOWGR’).  The approval by HMRC can often be a difficult, painful and drawn out process since HMRC expect directors to demonstrate they […]

24/11/17 HMRC extend VAT joint and several liability for online marketplaces

25th November 2017

Not many people will have noticed in the Budget 2017 that HMRC have introduced VAT joint and several liability for online marketplaces.  This will enable HMRC to hold online marketplaces jointly and severally liable for any unpaid VAT of an overseas businesses arising from sales of goods in the UK via the online marketplace where […]

25/10/17 AWRS HMRC overturn decision on review

25th October 2017

Company A applied to be approved by HMRC under the Alcohol Wholesale Registration Scheme (‘AWRS’) but their application was refused by the HMRC local excise office.  M&R Tax assisted its client (‘Company A’) with a robust review application which addressed and refuted many of the assertions made by the local officer.  M&R Tax are pleased […]


26th July 2017

M&R Tax have been successful in persuading HMRC not to revoke a company’s AWRS following the submission of information to HMRC in order that they could re-consider their pending decision.  It is so important for businesses to react to the HMRC ‘Minded To’ letters since any delay will cause HMRC to revoke a company’s AWRS number with […]

11/04/17: HMRC’s Statistics relating to Alcohol Wholesaler Registration Scheme (‘AWRS’) Applications and Refusals

11th April 2017

M&R Tax Advisers have obtained statistics from HMRC with regard to the number of applications for AWRS approval received by HMRC and the number of applications refused. Between 1st January 2016 and 31st March 2016 – the ‘existing trader’ window – HMRC received 4,866 applications for AWRS approval from existing alcohol wholesale traders. By early […]

16/02/17: M&R Tax Advisers Success with Assisting Client with a HMRC ‘Minded To’ Refuse AWRS Letter

16th February 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. […]

16/02/17: HMRC Issue Further Guidance on AWRS

16th February 2017

HMRC have issued amended guidance for alcohol traders. This guidance had one major change to the one released on 15/02/17 which had stated rather unrealistically that purchasers of alcohol must check to see if the supplier is registered for AWRS with regard to every purchase.  This has now been amended as below: Alcohol Wholesaler Registration Scheme […]

08/12/16: Alcohol Wholesaler Registration Scheme (‘AWRS’) Refusal

8th December 2016

It has recently come to this firm’s attention that a number of companies who have applied to register with HMRC under the Alcohol Wholesaler Registration Scheme (‘AWRS’) have had their applications refused by HMRC in accordance with the Alcoholic Liquor Duties Act 1979, section 88C(1).  The result of the HMRC refusal is that a company must […]