Excise Notice 2002: Alcohol Wholesaler Registration Scheme
Find out the effects of the law and regulations covering the introduction of the Alcohol Wholesaler Registration Scheme.
- From:
- HM Revenue & Customs
- Published
- 30 November 2015
- Last updated
-
1325FebruaryApril20242025 — See all updates
Documents
Details
This notice cancels and replaces Notice 2002 (September 2020).
Updates to this page
Published 30 November 2015
Last updated 1325 FebruaryApril 2024
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Update history
2025-11-18 12:14
The links to use to contact HMRC have been updated.
2025-07-03 11:54
Section 2.7 ‘When you should apply for the scheme’ has been updated to explain how to apply for the Alcohol Wholesaler Registration Scheme and information about what to do if you plan to purchase an existing Alcohol Wholesaler Registration Scheme business has been updated.Section 4.1 ‘Sales between members of a corporate group’ has been updated to confirm that you will not need approval to make wholesale sales of alcoholic products between members of the same corporate group.Section 5.1 ‘Circumstances where sales are outside the scope of the scheme’ has been updated to improve examples of alcoholic products not included in the scheme.Section 6.2 ‘When you need to apply’ has been updated to include information of changes of ownership.Throughout this Notice, references to ‘goods’, where relevant, have been changed to ‘alcoholic products’ to improve understanding.
2025-05-01 07:30
‘Section 12.6 Examples of due diligence risk indicators’ has been updated to reflect that the Alcohol Duty Stamps Scheme has been discontinued. From 1 May 2025, the legal requirements relating to duty stamps for alcoholic products no longer apply.
2025-04-25 14:39
Information about what you should include in a successful business plan has been added.
2024-02-13 14:54
We have updated this notice to align with changes to Alcohol Duty that came into effect on 1 August 2023.
Details
This notice cancels and replaces Notice 2002 (September 2020).
Updates to this page
Published 30 November 2015
Last updated 1325 FebruaryApril 2024
+ show2025
href="#full-history">+ show all updates
-
Sign up for emails or print this page
Update history
2025-11-18 12:14
The links to use to contact HMRC have been updated.
2025-07-03 11:54
Section 2.7 ‘When you should apply for the scheme’ has been updated to explain how to apply for the Alcohol Wholesaler Registration Scheme and information about what to do if you plan to purchase an existing Alcohol Wholesaler Registration Scheme business has been updated.Section 4.1 ‘Sales between members of a corporate group’ has been updated to confirm that you will not need approval to make wholesale sales of alcoholic products between members of the same corporate group.Section 5.1 ‘Circumstances where sales are outside the scope of the scheme’ has been updated to improve examples of alcoholic products not included in the scheme.Section 6.2 ‘When you need to apply’ has been updated to include information of changes of ownership.Throughout this Notice, references to ‘goods’, where relevant, have been changed to ‘alcoholic products’ to improve understanding.
2025-05-01 07:30
‘Section 12.6 Examples of due diligence risk indicators’ has been updated to reflect that the Alcohol Duty Stamps Scheme has been discontinued. From 1 May 2025, the legal requirements relating to duty stamps for alcoholic products no longer apply.
2025-04-25 14:39
Information about what you should include in a successful business plan has been added.
2024-02-13 14:54
We have updated this notice to align with changes to Alcohol Duty that came into effect on 1 August 2023.
Details
This notice cancels and replaces Notice 2002 (September 2020).
Updates to this page
Sign up for emails or print this page
Update history
2025-11-18 12:14
The links to use to contact HMRC have been updated.
2025-07-03 11:54
Section 2.7 ‘When you should apply for the scheme’ has been updated to explain how to apply for the Alcohol Wholesaler Registration Scheme and information about what to do if you plan to purchase an existing Alcohol Wholesaler Registration Scheme business has been updated.Section 4.1 ‘Sales between members of a corporate group’ has been updated to confirm that you will not need approval to make wholesale sales of alcoholic products between members of the same corporate group.Section 5.1 ‘Circumstances where sales are outside the scope of the scheme’ has been updated to improve examples of alcoholic products not included in the scheme.Section 6.2 ‘When you need to apply’ has been updated to include information of changes of ownership.Throughout this Notice, references to ‘goods’, where relevant, have been changed to ‘alcoholic products’ to improve understanding.
2025-05-01 07:30
‘Section 12.6 Examples of due diligence risk indicators’ has been updated to reflect that the Alcohol Duty Stamps Scheme has been discontinued. From 1 May 2025, the legal requirements relating to duty stamps for alcoholic products no longer apply.
2025-04-25 14:39
Information about what you should include in a successful business plan has been added.
2024-02-13 14:54
We have updated this notice to align with changes to Alcohol Duty that came into effect on 1 August 2023.