Licensees beware of the alcohol wholesaler registration scheme

Posted: Monday, 23 January 2017 @ 15:21

Why should licensees be concerned with red tape affecting wholesalers of alcohol? Because if they buy from a wholesaler who is not registered they could face a fine of up to £10K!

The Alcohol Wholesalers Registration Scheme requires those UK business who sell alcohol to other business at or after the duty point to obtain HMRC approval under the scheme from 1 January 2016. And from 1 April 2017 trade buyers from UK wholesalers for resale to customers must make sure that the wholesalers are registered.

Approved wholesalers will have a unique reference number (URN) and from 1 April 2017 this must be supplied to customers and be included on all wholesale alcohol sale invoices. So trade buyers should as a matter of due diligence check on-line for the wholesalers URN, and check for it when they receive the invoices.

For more details see the HMRC Excise Notice 2002 which can be found here.

From 1 April 2017 it is an offence to knowingly buy alcohol wholesale from a person who should be approved. Penalties can include a fine, imprisonment up to 7 years, or both.

So beware!


Blog by Nigel Musgrove
Nigel has been providing dispute resolution advice as a solicitor for over 35 years. As well as advising SMEs and business owners on disputes he also offers a specialist licensing law service. View profile
Call Nigel on +44 (0)1285 847 001 or by email
This blog is not intended to constitute legal advice, nor is it intended to be a complete and authoritative statement of the law, and what we say might be out of date by the time you read it. You should always seek legal advice to confirm whether or how any information in this article applies to your particular situation. We offer a free telephone consultation to discuss your particular circumstances.

Comments

  • There are no comments for this page - click here to be the first

Need legal advice for your business? We can help

Directors

Directors
Practical advice and legal support for company owners and directors.

Disputes

Disputes
In dispute with a customer or supplier? Get practical advice and support.

Your legal advisor

Your legal advisor
Board level legal advice without the costs of an in-house lawyer.

Speak to a lawyer

Speak to a lawyer
Thank you. Your response is great, very straight to the point! Hopefully this will bring an end to the matter. I will certainly be recommending your services as I am very impressed with the prompt dealing of this matter.
Janet Burbidge

Get legal updates

Enter your email address to receive our monthly Blog Newsletter


We will keep your email safe in accordance with our privacy policy.

Get the FREE definitive guide to solving business disputes

Speak to a lawyer

Get legal updates

Enter your email address to receive our monthly Blog Newsletter
The Law Society
Top