Alcohol wholesalers under HMRC’s Alcohol Wholesaler Registration Scheme (AWRS) will have to prove they are trading legally. The window for approval applications under the AWRS opened on January 1st 2016 and will close on March 31st 2016.
Beer, wine and spirit wholesalers must apply for registration within this period and HMRC’s inspectors must be satisfied that they are not buying or selling duty-evaded stock, companies which fail to apply during this period may find that they are unable to trade alcohol once the scheme goes live in April of 2017.
HMRC has issued guidance on the application process here: https://www.gov.uk/guidance/the-alcohol-wholesaler-registration-scheme-awrs
See the full article here:http://www.conveniencestore.co.uk/news/alcohol-wholesalers-must-seek-approval-under-hmrc-scheme/529638.article?utm_source=Editors%20Pick%20(CStore)&utm_medium=email&utm_campaign=2016-01-04&c=1Dr5lEf985Y5mNbPcnGwTQ%3D%3D