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HMRC internal manual

Alcohol Wholesaler Registration Scheme

Fit and proper test: record keeping

Revenue traders are required to keep general records under CEMA s118A and the Revenue Traders (Accounts and Records) Regulations 1992.  AWRS businesses are also required to keep records in line with the WCLR 2015, regulation 8, as specified in Excise Notice 2002 (Annex A). Record-keeping is covered in more detail in AWRS60500.

You should review the applicant’s compliance with record keeping requirements. Persistent failure to comply with regulatory requirements and previous warnings and penalties, as well as the seriousness of any particular breaches, should be taken into account.