IF a retailer regularly sells large quantities of alcohol to customers, other companies or organisations he or she may have to apply for registration under HMRC’s Alcohol Wholesaler Registration Scheme.
The scheme, which aims to stamp out alcohol duty fraud, requires alcohol wholesalers to register beginning this October. Applicants will then be judged on whether they are fit and proper.
Making occasional large sales won’t require retailers to register but regular or frequent large sales will. After the scheme is implemented retailers will have to ensure they deal only with registered wholesalers.
• www.gov.uk/the-alcohol-wholesaler-registration-scheme-awrs
