The three-month application window for HMRC's Alcohol Wholesaler Registration Scheme (AWRS) opened on January 1 and closes on March 31.

Wholesalers of beers, wines and spirits must apply for registration within this period and satisfy HMRC's inspectors that they are not buying or selling duty­-evaded stock.

Companies which fail to apply during the three-­month window may find that they are unable to trade in alcohol once the scheme goes live in April 2017.

All the relevant information on applications can be found here.