Alcohol Wholesaler Registration Scheme (AWRS) – update and reminder
2016
From 1 January 2016, businesses with a UK establishment who ‘wholesale’ alcohol to other businesses at or after the duty point must apply to HMRC for AWRS approval and do so by 31 March 2016. ‘Wholesale’ is quite widely defined. See our previous news on the subject - 'Alcohol Wholesaler Registration Scheme (AWRS) – update'.
Failure to do so will mean you are liable to heavy penalties and possibly forfeiture of stock if you continue to trade after 31 March 2016. A failure to apply for approval means you are automatically considered as trading without approval. Affected businesses have a very limited time frame to apply.
The application portal can now be found here: www.gov.uk
Unhelpfully you are unable to access the form/portal save with a Government Gateway Account.
For more information or assistance, please contact us.
JG&P have produced a briefing document on this scheme. To request a copy, click here.