Introduction: scope of the guidance
Permanent guidance is the main reference material for HM Revenue & Customs (HMRC) officers.
This guidance is intended primarily for HMRC officers involved in processing and considering applications to become an approved wholesaler of controlled liquor and in assuring approved wholesalers once registered. It also provides guidance on trade buyer obligations under the scheme and the penalties and offences that are applicable to wholesalers and trade buyers. The guidance regarding trade buyers’ due diligence requirements and applicable penalties will be updated once the online look-up service has been delivered and we have introduced the penalty/sanction for trade buyers buying from an unapproved wholesaler.
You should read this guidance in conjunction with:
- Excise Notice 2002 AWRS
- The Compliance Handbook
- Sections of The Criminal Justice Procedures (CJP) relating to forfeiture