Guidance

VAT Notes 2017 Issue 2

This note contains important information about changes to the Alcohol Wholesaler Registration Scheme that began on 1 April 2017.

Documents

Details

This note explains:

  • the important changes from 1 April 2017 to the Alcohol Wholesaler Registration Scheme and what you must do if you buy alcohol to sell from a UK wholesaler
  • that HM Revenue and Customs will be phasing out sending repayments by payable order and what you need to do to make sure you receive your repayments
Published 5 July 2017