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HMRC internal manual

Alcohol Wholesaler Registration Scheme

HM Revenue & Customs
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Groups: overview of AWRS group approval

Two or more companies within the same corporate group can apply to be an ‘AWRS group’. This allows them to be approved under one AWRS Unique Reference Number (URN). The benefit of group approval is they can use one AWRS URN on all invoices issued by companies within the group. Only companies within the corporate group who wholesale alcohol need to be included in the AWRS group approval. Each member of the group must pass the fit and proper test and be approved. Any intra-group transactions can be ignored for AWRS purposes.

The AWRS group must nominate one of its member companies to be the “group representative” who HMRC will deal with. They must also nominate a contact within the AWRS group representative company who will be responsible for completing the application and for notifying any variations to the approval, and will be our point of contact with the group on AWRS matters. This will normally be someone of appropriate authority within the group representative company to enable them to answer any queries and represent the group as a whole. They will also be responsible for applying for approval and notifying us of any variations to the approval, on behalf of the group.

All the companies in the group are jointly and severally liable for any AWRS penalties.