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HMRC internal manual

Alcohol Wholesaler Registration Scheme

Updates: Alcohol Wholesaler Registration Scheme

2016

published amendments

Special reduction: when special circumstances do not exist
Corrected hyperlink

published amendments

Regulatory penalties: how to process a fixed penalty
Guidance on processing penalties will be published once finalised.

2017

published amendments

Variations and conditions: contents
New page AWRS60700 added to contents list
Penalties and sanctions: criminal sanctions
Change of tense re 1 January 2016 and 1 April 2017.
Penalties and sanctions: civil sanctions - behavioural penalties
Team name changed from Alcohol Strategy to Alcohol Policy. Change of tense with reference to 1 April 2017
Trade buyers: trade buyer's obligations
Ist line - change of tense re 1 April 2017. New text added which provides detail on the 'look up' service. Link provided to Due Dilligence guidance
Penalties and sanctions: overview
Change of tense with reference to 1 April 2017
Trade buyers: Record-keeping - trade buyers
Additional bullet added re sales made after an application for approval has been refused.
Trade buyers: definition of a trade buyer
April 2017 reference deleted
The scheme: exclusions from the scheme
New sub heading 'Disposal of Stock by businesses whose AWRS application has been refused'
Introduction: who owns this guidance?
Change of Alcohol Strategy Team to Alcohol Policy Team
Introduction: scope of the guidance
2nd paragraph amended to remove reference to due diligence and advising that guidance on penalties for wholesalers and trade buyers will be updated in due course
The scheme: overview
Changed to present tense re introduction of AWRS.

published amendments

Trade buyers: trade buyer's obligations
Additional information to show examples of reasonable checks that may be applied to verify a wholesaler and guidance for making a wholesale purchase from a business not approved for AWRS

published amendments

Special reduction: contents
Change TAA to TALA
Change TAA to TALA
Change TAA to TALA
Change TAA to TALA
Change of TAA to TALA
Special reduction: when to refer to TALA
Change TAA to TALA
Regulatory penalties: further advice
Change of Alcohol Strategy team to Alcohol Policy team and Tax Administration Advice to Tax Administration, Litigation and Advice.
Special reduction: reviews and penalty appeals
Change TAA to TALA
Special reduction: when special circumstances do not exist
Change TAA to TALA
Special reduction: when special circumstances may exist
Change TAA to TALA
Special reduction: what are special circumstances?
Change TAA to TALA
Special reduction: what is a special reduction?
Change Central Policy to Process Design & Excellence and Tax Administration Advice to Tax Administration, Litigation and Advice (TALA).

published amendments

The scheme: UK establishment
link updated

2018

published amendments

Revocation: contents
Added link to new page

published amendments

Revocation: contents
Updated contents listings to reflect new revocation pages
Added a link to a new page
Revocation: revocation audit trails and governance
Deleted previous page and uploaded new page
Revocation: revocation of approval overview
Deleted previous guidance and updated with new page.

published amendments

Penalties and sanctions: what is trading without approval?
Corrected link to Reasonable Excuse guidance

published amendments

Special reduction: introduction
Corrected link to reasonable excuse guidance
Corrected link to reasonable excuse guidance
Penalties and sanctions: non deliberate trading without approval
Corrected link to reasonable excuse guidance
Corrected link to reasonable excuse guidance
Corrected link to reasonable excuse guidance
Corrected link to 'reasonable excuse' guidance.
Penalties and sanctions: what is trading without approval?
Corrected link to reasonable excuse guidance
Corrected link to reasonable excuse guidance
Regulatory penalties: applying penalties - making the decision to apply a penalty
Corrected link to reasonable excuse guidance
Regulatory penalties: mitigation
Corrected link to reasonable excuse guidance
Special reduction: uncommon or exceptional
Corrected link to examples of special circumstances

published amendments

Revocation: notifying revocation decisions
Amended redaction notes in line with CDIO advice.
Revocation: conditions during period of notice prior to revocation
Amended redaction notes in line with CDIO advice.
Revocation: period of notice prior to revocation
Amended redaction notes in line with CDIO advice.
Revocation: minded to revoke letters
Amended redaction notes in line with CDIO advice.
Revocation: warning letters
Amended redaction notes in line with CDIO advice.
Revocation: issuing warning and minded to revoke letters
Amended redaction notes in line with CDIO advice.
Revocation: revocation because of a lack of credibility or commercial viability
Amended redaction notes in line with CDIO advice.
Revocation: revocation audit trails and governance
Amended redaction notes in line with CDIO advice.
Revocation: revocation of approval overview
Amended redaction notes in line with CDIO advice.
Redaction reapplied

published amendments

Penalties and sanctions: contents
Added a page of guidance - buying from an unapproved wholesaler - level of proof
Added a page of guidance - buying from an unapproved wholesaler - onus of proof
Added a page of guidance to contents - buying from an unapproved wholesaler - Non-Deliberate
Added a page of guidance to contents - buying from an unapproved wholesaler - deliberate and concealed
Added a page of guidance - buying from an unapproved wholesaler - types of penalty
Added a page of guidance - What does not count as buying from an unapproved wholesaler?
Added a page of guidance - When is a penalty chargeable for buying from an unapproved wholesaler?
Added a page of guidance - What amounts to buying from an unapproved wholesaler?
Added a page of guidance - buying from an unapproved wholesaler - review and appeal
Added a page of guidance - buying from an unapproved wholesaler overview
Added a page re: buying from an unapproved wholesaler overview
Added page of guidance
Penalties and Sanctions : Buying from an unapproved wholesaler - Onus of proof
AMENDED LONG TITLE
Buying from an unapproved wholesaler - Non-Deliberate
Added link
Penalties and sanctions: Buying from an unapproved wholesaler - types of penalty
Amended page reference
Penalties and Sanctions : Buying from an unapproved wholesaler overview
Amended long title

published amendments

Penalties and sanctions: contents
Added a page of guidance to contents page
Penalties and sanctions: civil sanctions - behavioural penalties
Deleted reference to buying from unapproved wholesalers guidance 'coming soon' as it is now published
Penalties and sanctions: criminal sanctions
Deleted reference to buying from unapproved wholesalers 'coming soon' as it has now been published
Penalties and sanctions: overview
Deleted reference to buying from unapproved wholesalers 'coming soon' as it has now been published

published amendments

Regulatory penalties: how to process a fixed penalty
Updated page to provide instructional guidance. Previous version stated " guidance coming soon"