Page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 Page 10 Page 11 Page 12 Page 13 Page 14 Page 15 Page 16 Page 17 Page 18 Page 19 Page 20 Page 21 Page 22 Page 23 Page 24 Page 25 Page 26 Page 27 Page 28 Page 29 Page 30 Page 31 Page 32 Page 33 Page 34 Page 35 Page 36 Page 37 Page 38 Page 39 Page 40 Page 41 Page 42 Page 43 Page 44 Page 45 Page 46 Page 47 Page 48 Page 49 Page 50 Page 51 Page 52 Page 53 Page 54 Page 55 Page 56 Page 57 Page 58 Page 59 Page 60 Page 61 Page 62 Page 63 Page 64 Page 65 Page 66 Page 67 Page 68 Page 69 Page 70 Page 71 Page 72 Page 73 Page 74 Page 75 Page 76 Page 77 Page 78 Page 79 Page 80 Page 81 Page 82 Page 83 Page 8422 BREWING & BEVERAGE INDUSTRIES BUSINESS HMRC has introduced AWRS to reduce fraud within the alcohol distribution and sales network. The benefit from the successful implementation of a simple registration system is not only for HMRC but also breweries, especially micros. Reducing the opportunity for fraudulent shipments ensures HMRC gains its £s in alcohol duty, VAT and PAYE. As fraud in these areas increases it means higher rates for those who pay. All breweries fall into the wholesale category and must complete their AWRS registration by 31 March 2017 or they will be trading fraudulently. What should you do with it? Your due diligence responsibility is to ensure that you check everyone you buy duty paid alcohol from and every wholesaler you sell to is an approved UK establishment. This means when you trade with other brewers, including beerswaps, where no money may transfer, or intermediaries, you must ensure they have an AWRS registration number. You should record this number in a place where all staff can access and check it. Yours or your colleague’s spreadsheets with customer names on them is not a reliable central place. Before trading you need to check the AWRS number the suppliers and wholesalers supply to you matches the AWRS number held by HMRC in its online database. If you trade regularly an occasional check is acceptable, but for all new and infrequent trades you must check the number is valid. You should have a way of recording your due diligence. At SPAsoft we already store AWRS numbers for relevant customers and when the HMRC site is live we will make the checking of the AWRS number quick and easy and keep a log of each time you check. Should a wholesaler fail to maintain the standards required by HMRC its registration can be revoked. Continuing to trade with them puts you in breach and liable to a fine. Incidental sales, i.e. private customers coming in off the street, do not need to be approved, along with retailers and trade buyers who only make sales to the public i.e. corner shops, pubs, restaurants, unless they sell alcohol to other businesses. So most of your day to day customers are excluded. To ensure you and your customers, i.e. all trade buyers, comply, you must have your AWRS number on every order confirmation, sales invoice and credit note along with your VAT, and Company registration numbers. SPAsoft’s BMS cloud already has a place for your AWRS number on the relevant paperwork. It is your responsibility to ensure you are trading legally and to ensure the rogues in the industry find it harder to trade. HMRC has the responsibility for ensuring every wholesaler with AWRS is legitimate and trading correctly. If you find one that isn’t, report them. You can report fraud on the HMRC website under Customs, Excise and VAT fraud reporting. You will be doing your industry a big favour and improving the potential to make more money. The sanctions and penalties are significant. Nigel Hoppitt is a director of SPAsoft Ltd, having joined the company in 2013. SPAsoft is a leading light in the development and installation of Brewery Management System software including CRM, Telesales, Order Management, Invoicing, Sales Ledger, Delivery Management, Bulk Stock, Cask/Keg/Bottle and Guest Stock, Beer Duty and Cask Tracking. The Approved Wholesaler Registration Scheme (AWRS) Are you ready? asks Nigel Hoppitt of SPAsoft Ltd Dartmoor Brewery hits the ‘Marque’ Leading craft ale producer Dartmoor Brewery is the first Devon brewer to become a corporate member of Cask Marque, the prestigious national award scheme promoting top-quality beer. The brewery will be using the commercial advantages of its new Cask Marque membership to sponsor its permanent beer stockists towards their own Cask Marque awards, and is aiming to be one of a growing number of brewers achieving the industry recognised “SALSA” accreditation for the brewery, and the Distributor Charter for its supply-chain management. Cask Marque director Paul Nunny commented: “We are delighted to have Dartmoor Brewery as a corporate member of Cask Marque, and look forward to working with them to increase their trade, and to further spread the quality message in the craft ale sector.” Dartmoor’s Ian Cobham and Richard Smith News SERVICES www.spasoft.co.uk For more information visit: cask-marque.co.uk For more information visit: 22_Layout 1 12/02/2017 09:51 Page 1