The Alcohol Wholesaler Registration Scheme (AWRS) was introduced by HMRC 1 April 2017 to reduce Excise Duty fraud. You’ll need to register if you sell alcohol:
If you buy alcohol to sell from a UK wholesaler, you’ll need to check that they are AWRS registered. Failure to register, or to check your suppliers, can be a civil and/or criminal offence.
Applications are made on-line via the Government website. After you have applied, HMRC will request various documents and will inspect your premises to confirm that you and your business meet Fit and Proper criteria. You may only get a few days' notice. It is hence essential to prepare the required documents in advance of making your application. Pro-Leagle have a proven track-record of helping customers prepare effectively for applications for AWRS approval.
Your VAT number and company registration number (if you have one).
The addresses of any additional trading premises.
UK residents - names and National Insurance numbers of all business directors, company secretaries or partners.
Non-UK residents - the names and passport numbers of all business directors, company secretaries or partners
Names, addresses and VAT registration numbers of up to 5 of your largest alcohol suppliers, by volume (if you have suppliers)
General information about how you operate.
You may need to supply your:
Details of the records you keep in line with:
Is your UK company intending to produce/import your own alcohol?
Are your UK company directors resident in other countries?
Is your non-UK company looking to sell alcohol in the UK?
Have you had past issues with HMRC (e.g., late filings, fines)?
Initial AWRS Consultation: £150.
Pro-Leagle assisted our company in applying for an AWRS licence. The service was exemplary and we couldn’t have asked for more in terms of legal expertise, professionalism and speed of responses. I would highly recommend Pro-Leagle to anyone.