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.
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legal advice, nor is it intended to be a complete and authoritative statement of the law, and what we say might be out of date by the time you read it.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
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