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HMRC internal manual

Alcohol Wholesaler Registration Scheme

Variations and conditions: variations that must be notified

Wholesalers must notify to us any changes to their approval details. These variations are made online by the wholesaler logging into their AWRS account via the Government Gateway and following the prompts to input and submit the necessary changes.

For changes of partners and company officials, phone number, email address, trading name and VAT number we must be notified as soon as possible and no later than 14 calendar days after the change has occurred.

New trading premises must be notified to us at the very latest by the date the business first intends to use the new premises for a controlled activity. Where a business no longer uses certain trading premises we require notification no later than the date that the premises cease to be used.

Changes to the address of principal places of business or to any trading premises must be notified at the very latest by the date the business first intends to use any new premises for a controlled activity.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If the legal status of the business changes, for example a sole proprietor becomes a limited company or the sole proprietor sells their business to a new owner, the approval will not transfer to the new legal entity. They must re-apply for AWRS approval and they must notify us of the cancellation of the old legal entity’s AWRS approval.

Where the legal entity does not change, for example a limited company is sold as a going concern and new directors take control, the company can continue to trade under the same AWRS number, subject to the new directors passing the fit and proper test. This would be treated as a variation.