V16.114 VAT Notes No 1 2016

V16.114 VAT Notes No 1 2016

Alcohol Wholesaler Registration Scheme (AWRS) – you must register before 31 March 2016

The AWRS online registration service opened on 1 January 2016. All businesses wholesaling alcoholic drinks at or after the point at which Excise Duty becomes due must apply for registration by 31 March 2016, or be at risk of trading illegally.

If you don't have a Government Gateway ID you'll need to get one before you can apply.

Who is affected by the scheme

If you answer “yes” to all questions below you may need to apply to register for this scheme.

  1.  

    (1)     Does your business sell, or arrange the sale of, alcohol and have an establishment in the UK?

  2.  

    (2)     Are these sales made at, or after, the point where Excise Duty is due?

  3.  

    (3)     Are any of these sales to other businesses for onward sale or supply?

Please note: if you only sell alcohol to the general public and not to other businesses you won't need to apply.

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