HMRC’s Alcohol Wholesalers Registration Scheme (‘AWRS’) goes live


The AWRS requires businesses who wholesale alcohol at or after the point at which Excise Duty is payable (the ‘duty point’) to be approved by HMRC. Businesses will be required to apply to HMRC for approval and need to pass a ‘fit and proper’ test in order to be approved to trade. It’s an offence to trade without approval.

David Bedenham considers the Scheme in this article.