From the 1 January 2016 if you sell alcohol to another business you may need to apply to register for the Alcohol Wholesaler Registration Scheme (AWRS) that is being introduced by HM Revenue and Customs (HMRC) to tackle alcohol fraud.
The scheme doesn’t apply to individuals purchasing alcohol from retailers for their own use or if you only sell alcohol to the general public and not to other businesses.
However, from 1 April 2017 if you purchase alcohol to sell from a UK wholesaler you’ll also need to check that whoever you buy from has registered with HMRC and has an AWRS Unique Reference Number.
On 30 November 2015 HMRC published guidance on the new scheme which covers:
- Who needs to apply to register for AWRS
- Exclusions to the scheme
- How to apply to register for AWRS
- Penalties for not complying
Read the guidance here