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HMRC internal manual

Alcohol Wholesaler Registration Scheme

Penalties and sanctions: overview

AWRS law introduced new civil penalties and criminal sanctions to underpin the new scheme. This guidance will cover each of the penalties separately.

(Note – further guidance will be issued regarding the penalty/offence for buying from an unapproved wholesaler in due course - this  came into effect on 1 April 2017) 

As well as new penalties and offences, alcohol may also be liable to forfeiture in certain circumstances. See AWRS150000.