In an area which has been historically hard to police, this should assist HMRC greatly in reducing tax losses. The link to the Alcohol Wholesale Registration Scheme (AWRS) online service is shown below. This should hopefully assist with people's due diligence checks in the trade sector.
1st April 2017 marked the launch of an online service that will allow those who purchase alcohol for onward sale to check that their UK wholesaler is approved under the Alcohol Wholesale Registration Scheme (AWRS).UK alcohol wholesalers should include their AWRS unique reference number (URN) on invoices and correspondence. The online service, now available at www.gov.uk/check-alcohol-wholesaler-registration, lets retailers and other trade buyers check the number against the HMRC register of approved wholesalers. They should do that as part of their regular due diligence checks. A ‘print for your records’ facility allows them to keep evidence of their checks. HMRC may ask for these details at a later date.The scheme aims to stop illegal alcohol, where duty has not been paid, entering the supply chain to retailers – the shops, pubs, restaurants and other outlets that sell to consumers..