New requirement to notify of change to partner or director details, new address for CITEX Written Enquiries Team, new telephone number for HMRC Orderline and change to duty calculations based on 2017 duty rates.
Paragraph 3.1 has been updated to inform businesses that it’s their responsibility to check that the wholesaler they buy from is approved by HMRC.
Alcohol duty rates in paragraph 7.7, 16.1 and 16.2 has been updated. The method for calculating duty on mixed packs has been amended at paragraph 7.8. At paragraph 34.6 'Customs Hotline' has been amended to 'Fraud Hotline'. Fraud Hotline telephone and address has been updated.
Telephone number at paragraph 15.3 has changed.
Changes to paragraphs 4.5 and 5.5 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.
The postal address has changed, paragraphs 1.2, 4.3, 4.5, 5.4, 5.5, 6.3 and 9.23 have been updated to reflect changes effective from December 2016.
This notice cancels and replaces Notice 226 February 2016. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
This notice cancels and replaces Notice 226 December 2014. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.