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HMRC internal manual

Alcohol Wholesaler Registration Scheme

AWRS51000 - Fit and proper test: outstanding departmental debts

You should carry out checks to ascertain whether the business or key persons have any outstanding, unmanaged HMRC debts or a have history of poor payment.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)