V16.115 VAT Notes No 2 2016

V16.115 VAT Notes No 2 2016

Alcohol Wholesaler Registration Scheme (AWRS)

All businesses selling alcohol to other businesses prior to 1 April 2016 should have applied for registration with HM Revenue and Customs (HMRC) by 31 March 2016. Any businesses starting to sell alcohol to other businesses from 1 April 2016 onwards should apply 45 days before their intended start date.

Any business that has not applied for registration and continues to sell alcohol to other businesses may be trading illegally and risks being fined. If you are in any doubt about whether you should have applied, you can check on GOV.UK,

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