V16.116 VAT Notes No 3 2016

V16.116 VAT Notes No 3 2016

Alcohol Wholesaler Registration Scheme (AWRS)

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. Businesses starting to sell alcohol to other businesses from 1 April 2016 onwards, should apply 45 days before their intended start date.

You may be fined for trading illegally if you don't apply when you should have and continue to trade. To check if you should apply, search for AWRS. There are flow charts to help you decide if you need to apply.

If you should have applied but haven't, you must do so now. We may charge a penalty and will consider each late application on its own merits.

If you've already applied but haven't heard from us, don't be concerned. We're still considering applications and

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