Alcohol Wholesaler Registration Scheme - update

HM Revenue and Customers has produced updated the Excise Notice relating to the Alcohol Wholesaler Registration Scheme.

This scheme required all existing wholesaler businesses who wholesale alcohol at or after the point at which excise duty is payable, to apply for registration by 31 March 2016. From 1 April 2017, trade buyers who buy their alcohol from UK wholesalers for resale will need to make sure that these wholesalers are approved by HMRC under this scheme. It is an offence to trade without approval.

For more detail, see our previous news: 'Alcohol Wholesaler Registration Scheme (AWRS) – update'.

The updates appear only to be under paragraphs 7.1 and 14.6 and appear to relate to tweaks as to how approval will be notified. The updated Excise Notice can be found here.