HMRC Briefing Pack on Alcohol Wholesaler Registration Scheme
HMRC has issued a Briefing Pack on the Alcohol Wholesaler Registration Scheme (AWRS) which comes into effect from October 1, 2015.
Under the new scheme, any business trading alcohol in wholesale volumes will be required to undergo stringent tests to ensure they are trading within the law. Wholesalers must be able to prove they meet "fit and proper" criteria, and carry out due diligence checks on their suppliers and customers.
You are required to apply for registration between October and December 2015.
Licensed retailers will also be required to demonstrate that their alcohol products are sourced from registered wholesalers.
Meanwhile, you and your customers can keep up to date with developments by signing up for email news alerts about alcohol duties here. By doing so you will get an email every time HMRC publishes anything about AWRS.