Author: JW / / Latest News
Client’s who sell alcohol as a retailer or wholesaler need to prepare for a new alcohol wholesaler registration scheme (AWRS) which has been introduced with effect from 1 October 2015. It has been administered by HMRC. The scheme is designed to stamp out alcohol fraud, including sales of counterfeit alcohol and non-payment of duty. There will be civil penalties and criminal sanctions for non-compliance with the scheme.
AWRS will apply to existing, and new, wholesalers of alcohol, trading at or after the point at which excise duty has become payable. In addition all businesses that trade in or retail alcohol will in future need to make sure that any UK wholesalers they buy from are registered with HMRC.
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