V16.118 VAT Notes No 1 2017

V16.118 VAT Notes No 1 2017

Alcohol Wholesaler Registration Scheme (AWRS) – preventing frauds

If you produce or wholesale alcohol

All producers or wholesalers of alcohol have to register with HM Revenue and Customs (HMRC) so we can make sure they're operating correctly. Anyone producing or wholesaling alcohol to other businesses before 1 April 2016 should have applied to HMRC for approval by 31 March 2016.

Since 1 April 2016, any wholesale business starting to sell alcohol to other businesses needs to apply at least 45 days before they intend to trade to allow HMRC to process the application. Delaying your application could cause you a problem.

If you sell alcohol to the public

Anyone who buys alcohol from UK suppliers to sell to the public needs to—


    —     check the businesses they buy from have registered for the AWRS


    —     have a Unique Reference Number

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