Excise Notice 2002: Alcohol Wholesaler Registration Scheme
Find out the effects of the law and regulations covering the introduction of the Alcohol Wholesaler Registration Scheme.
Updates to this page
- From:
- HM Revenue & Customs
- Published:
- 30 November 2015
- Last updated:
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2 September 2026
Show all updates
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Section 10.4 'If your details change' has been updated to include new requirements for telling HMRC about changes to details related to an Alcohol Wholesaler Registration Scheme approval.
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The links to use to contact HMRC have been updated.
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Section 2.7 ‘When you should apply for the scheme’ has been updated to explain how to apply for the Alcohol Wholesaler Registration Scheme and information about what to do if you plan to purchase an existing Alcohol Wholesaler Registration Scheme business has been updated. Section 4.1 'Sales between members of a corporate group' has been updated to confirm that you will not need approval to make wholesale sales of alcoholic products between members of the same corporate group. Section 5.1 'Circumstances where sales are outside the scope of the scheme' has been updated to improve examples of alcoholic products not included in the scheme. Section 6.2 ‘When you need to apply’ has been updated to include information of changes of ownership. Throughout this Notice, references to 'goods', where relevant, have been changed to 'alcoholic products' to improve understanding.
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'Section 12.6 Examples of due diligence risk indicators' has been updated to reflect that the Alcohol Duty Stamps Scheme has been discontinued. From 1 May 2025, the legal requirements relating to duty stamps for alcoholic products no longer apply.
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Information about what you should include in a successful business plan has been added.
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We have updated this notice to align with changes to Alcohol Duty that came into effect on 1 August 2023.
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This guidance has been updated to confirm new owners of an existing AWRS approved business must submit an application for AWRS approval in their own right prior to trading.
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This guidance has been updated because the Brexit transition period has ended.
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Section 6.9 has been updated to confirm that HMRC will disregard convictions that are spent under the terms of the Rehabilitation of Offenders Act 1974 when considering a person’s fit and proper status.
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This notice has been amended at paragraph 10.4 (force of law text) Regulation 5 of the Wholesaling of Controlled Liquor Regulations 2015, to clarify the notification requirements where there is a change in business ownership
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This notice has been amended at paragraph 10.4 (force of law text), Regulations 5 of the Wholesaling of Controlled Liquor Regulations 2015, to clarify what you must do if you use any premises for storing alcohol other than your principal place of business.
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Annex A (1) (c) has been updated to explain the type of items that need to be preserved for your records.
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Paragraphs 9.1, 10.4, 15.2 and Annex A have been changed to make the information clearer.
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A link to the AWRS online service has been added at section 6.5 of the Notice.
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This notice has been updated to clarify what is meant by 'controlled liquor'.
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Section 13 ‘Trade buyers obligations’ has been updated to advise of reasonable checks that may be applied to verify the wholesaler you are dealing with and also what to consider when making a wholesale purchase from a business not approved for Alcohol Wholesaler Registration Scheme by HMRC.
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This notice cancels and replaces Notice 2002 March 2017. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
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Paragraph 4.5 and 13.4 amended.
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Sections 7.1, 12.6 and 14.6 have been updated.
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Sections 7.1 and 14.6 have been updated.
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First published.
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Documents
Details
This notice cancels and replaces Notice 2002 (September 2020).