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HMRC internal manual

Alcohol Wholesaler Registration Scheme

Deregistration: wholesaler notifies they have ceased to trade

Businesses that are intending to cease trading must notify at least 30 days in advance of the planned date of cessation, by the business logging into their AWRS account and entering the date of cessation. The wholesaler will be shown as being deregistered on the online look-up system from the date trading ceased.

The wholesaler will not be able to trade in controlled liquor after the date of cessation and must have disposed of all alcohol stock prior to cessation, or they will be liable to a penalty for trading without approval.

Any stock that has not been disposed of by the cessation date may be liable to forfeiture.