When a company sells shares, does the AWRS registration remain valid and what must be notified to HMRC?
Share sales alone do not trigger AWRS re-registration; the key requirement is notifying HMRC of **changes to company directors** (officers). Members emphasised that HMRC's concern is whether directors are "fit and proper" in their eyes, not shareholder composition.
Related timings: - **WOGWR (Warehousekeeper of Goods Without Duty Relief) approvals** typically take **2–3 months** from initial submission. Once you receive a reply and have a call with the case officer, the process moves quickly if all documents are complete. - Members noted you can speed things up by building a relationship with your assigned officer and nudging them once you know who's handling your case.
Caveats: Legislation around WOGWR is in flux—members flagged that HMRC may eventually abolish it, though it remains in force currently. If you're considering changes to your business structure (such as adding a brewery operation to an existing gin-production AWRS), treat director changes as the primary notification trigger and allow several months for any linked approvals.
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