V16.112 VAT Notes No 3 2015

V16.112 VAT Notes No 3 2015

Alcohol Wholesaler Registration Scheme (AWRS)

In VAT Notes 2 2015, HM Revenue and Customs (HMRC) announced the changes to trading in alcohol that are taking place from October 2015. Under the Finance Act 2015, businesses will need to apply to register for AWRS or be at risk of trading illegally. The registration window opens on 1 October 2015 and lasts for three months until 31 December 2015. It is important that businesses are ready to make their applications on time.

From January 2016, HMRC will assess all applications received. Businesses must demonstrate that they are sufficiently protected from the illicit alcohol trade. Where there is evidence of fraud, they may have their right to trade in alcohol removed.

From April 2017, it will become an offence for a retailer to buy alcohol from an unregistered wholesaler – unless they are buying direct from abroad or from another retailer who makes

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