In previous postings to this website, we have explained the nature of The Alcohol Wholesaler Registration Scheme (‘AWRS’), which came into force from 1 April 2017, and was introduced by HMRC to combat tax fraud in the alcohol supply industry amounting to more than a billion pounds each year.
John Veale of Kangs Solicitors now explains the application process for those obliged to register with AWRS.
The team at Kangs Solicitors has vast experience and is highly regarded nationwide for assisting clients facing HMRC investigations of every nature, including those involving regulatory offences, duty evasion, cheating the revenue and other tax related offences.
Our team is led by Hamraj Kang who is recognised as a leading expert in the field. He is one of only two solicitors nationally to be ranked as a ‘star individual’ for five consecutive years in the legal directory Chambers & Partners.
Other members of the team are ranked in the Legal 500 and also ranked in Chambers & Partners.
For an initial no obligation discussion, please call our Team at any of our offices detailed below:
Commencement Of Process | Kangs AWRS Procedure Solicitors
An application for registration with AWRS must be made at least forty-five days before start of trading and proper business planning/systems must be in place to ensure compliance with AWRS criteria.
A Government Gateway user ID and password will be required and, if necessary, such user ID can be created when the Application is made and:
- sole traders and self-employed can use the Government Gateway user ID and password used when registering for Self-Assessment,
- limited companies and unincorporated associations can use the Government Gateway user ID and password used when registering for Corporation Tax,
- general, limited or limited liability partnerships can use the Government Gateway user ID and password used when registering for Self-Assessment as a partnership and
- those applying for approval as an AWRS group will need to create a new Government Gateway user ID and password as any existing one will not be accepted.
Information That May Be Required | Kangs HMRC Regulatory Solicitors
The information that may be required will vary according to each set of circumstances but may include:
- proof of legal identity, any trading name(s) and VAT registration details and number,
- self- assessment or corporation tax Unique Taxpayers Reference,
- business and all trading premises addresses, periods of occupation and all contact details including telephone numbers and e-mail addresses,
- estimated annual turnover (new businesses), nature of customers and products handled,
- business names, addresses and VAT numbers of main suppliers,
- details of any involvement in the import or export of alcohol,
- full personal details of those involved in the running of the business.
The Application must be submitted by a responsible person within the business and a rigorous checking process will be conducted by HMRC which may involve an inspection of all trading premises.
How We Can Help? | Kangs HMRC Defence Solicitors
We have been representing clients in the alcohol industry for over twenty years and offer services to assist businesses and individuals resolve issues and disputes with HMRC in the following areas:
- HMRC Criminal Investigations For Duty Evasion and Alcohol Diversion Fraud
- VAT Disputes & Kittle VAT Assessments
- HMRC Civil Tax Investigations
- Tax Tribunal Representation
- Tax Investigations & COP9
How To Contact Us | Kangs Customs & Excise Offences Defence Solicitors
Hamraj Kang leads an award-winning team of solicitors nationally reputed for its excellence in HMRC investigations.
We welcome new enquiries by telephone or email.
Our team of lawyers is available to meet at our offices in London, Birmingham or Manchester or, alternatively, we are happy to arrange an initial no obligation meeting via telephone or video conferencing.
If you are subject to any investigation by HMRC in connection with your involvement in the alcohol trade or other trading activity, or, if you need assistance with AWRS registration, please do not hesitate to contact the team at Kangs Solicitors through any of the following who will be pleased to speak to you: