HM Revenue & Customs

Which proprietor/owner category should I complete on the W5 for a non-WOWGR registered wine trader?

If the wine trader is registered for VAT in the UK then you should select the 'Non WOWGR VAT Registered Proprietor' radio button on the form.

If the wine trader is not registered for VAT in the UK then you should select the 'Individual Proprietor with No Registration' radio button.