HMRC has published the latest quarterly edition of VAT notes which includes a summary of recent changes to the VAT rules.

The main topic covered in the latest edition is the introduction of the Alcohol Wholesaler Registration Scheme (AWRS). This scheme is designed to tackle alcohol duty fraud by introducing a register of businesses that wholesale alcoholic drinks.

The AWRS will require alcohol wholesalers to demonstrate they are 'fit and proper' and have their supply chains tested to make sure they are legitimate before being approved to operate in the sector and entered onto a register. There are currently 20,000 alcohol wholesalers in the UK.

Businesses that need to apply to register must do so by 31 March 2016 or be at risk of trading illegally. From April 2017, it will become an offence for a retailer to buy alcohol from an unregistered wholesaler.

The latest edition of VAT notes also included a list of the following new and revised VAT notices:

• VAT Notice 749: local authorities and similar bodies
• VAT Notice 1001: VAT refund scheme for certain charities
• VAT Notice 700/1: should I be registered for VAT?
• VAT Notice 700/11: cancelling your registration
• VAT Notice 700/44: barristers and advocates
• VAT Notice 700/60: payments on account
• VAT Notice 700/56: insolvency