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HMRC internal manual

Alcohol Wholesaler Registration Scheme

The scheme: Isle of Man businesses

AWRS also applies to wholesalers based in the Isle of Man (IOM) as IOM Customs & Excise have introduced equivalent legislation. Businesses that carry on a controlled activity in the IOM will have to register with IOM Customs & Excise and will be treated the same as AWRS businesses based on the UK mainland. IOM businesses are subject to the same AWRS requirements as those that are approved in the UK, see AWRS60400. Trade buyers who purchase from IOM wholesalers are subject to the same obligations as set out in AWRS90200.