Section 2.4 has been updated to inform it's the responsibility of any business to check that the wholesaler they buy from is approved by HMRC.
Changes to paragraph 3.11 to inform that new application may take up to 45 working days to process and changes to current registration may take up to 15 working days.
Also, change to content of examples at paragraph 5.10.
The postal address has changed, paragraphs 1.2, 3.4, 3.11, 4.3 and 11.11 have been updated to reflect changes effective from December 2016.
This guidance has been updated to show form L5 has been replaced by form WMW1.
Various updates including a change of address for the National Registration Unit.