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HMRC have issued Excise Notice 2002 explaining the Alcohol Wholesaler Registration Scheme (AWRS)


This affects members who make B2B sales and purchases of duty paid alcohol.  It sets out in detail how the AWRS will be operated from 01 January 2016, including registration requirements for groups and individual businesses, record keeping, due diligence and the requirements for notifiying changes to HMRC.


This Public Notice contains a great deal of detail and we will be communicating with members about various aspects over the coming weeks and months.

For the moment, key points are:

Groups of companies (where all companies are owned by one entity) who simply trade between themselves are not required to register (14.8).

Where a group of companies holds a group registration for making wholesale supplies to external customers and one group member needs to be removed and trade in their own right, HMRC will allow that company to continue to use the group registration for up to 45 calendar days to allow their individual registration application to be processed (14.13)

If a bussenss operates from more than one premises, then all of the premises from which it offers or exposes goods for wholesale supply or arranges such supplies must be included in the application.  Multiple retailers who only make incidental sales from their retail premises will not be required to set out the addresses of all those premises (6.3)

All the information needed to complete the application is set out at 6.7.

Record keeping requirements are set out at 11 for wholesalers.

Trade buyers’ obligations are set out at 13.  Remember that a business may be both a trade buyer and a wholesaler, if it buys from other wholesalers and resells to the products to other businesses.  There are separate due diligence and record keeping requirements.

WSTA contact – David Richardson [email protected]

Want to know more? Ask Jessica Norman
Jessica Norman

Jessica Norman - Head of Membership & Events

Jessica is responsible for all internal and external WSTA events and the day-to-day operations of the WSTA. Her role includes liaising and coordinating suppliers, inhouse design, inventory, and IT.

Email: [email protected]
Telephone: 020 7089 3884

Twitter @wstauk

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