V16.119 VAT Notes No 2 2017

V16.119 VAT Notes No 2 2017

Alcohol Wholesaler Registration Scheme

Important changes from 1 April 2017

From 1 April 2017, if you buy alcohol to sell from a UK wholesaler, you'll need to check that the wholesaler has been approved by HM Revenue and Customs (HMRC) and has an Alcohol Wholesaler Registration Scheme (AWRS) Unique Reference Number.

You didn't need to check all your suppliers on 1 April 2017, but you now need to carry out checks before you next trade with each wholesaler. You'll need to repeat this check periodically to ensure that your wholesalers continue to be approved for AWRS and keep records that you've made those checks.

The Alcohol Wholesaler Registration Scheme has more information about this.

Payable orders returned to HMRC

Every month hundreds of payable orders issued to VAT customers are returned to HMRC undelivered. So you need to make sure that you tell us about changes to your

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