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HMRC internal manual

Alcohol Wholesaler Registration Scheme

From
HM Revenue & Customs
Updated
, see all updates

The scheme: who is a wholesaler - overview

When deciding whether you should approve a business as an alcohol wholesaler, you should consider a number of questions:

  • Are they UK established? – see AWRS20400
  • Are they carrying on a controlled activity? – see AWRS20500
  • Are they dealing in controlled liquor? – see AWRS20600
  • Are the goods being sold to other businesses for sale or supply by that business?
  • Are they covered by any exclusions? – see AWRS20800

 

Businesses that already hold another form of excise registration, for example a Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) approval, will still need approval to carry on a controlled activity and are not automatically excluded from the scheme.