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HMRC internal manual

Alcohol Wholesaler Registration Scheme

HM Revenue & Customs
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The scheme: internet sales

Internet sales from a UK established internet wholesaler to a UK trade buyer fall within the scheme in the same way as a non-Internet based business.  See AWRS 20400 for the definition of UK established. Internet sales to private individuals are not wholesale supplies and would not fall within the scope of the scheme.

Note: Web-based trading platforms that provide the means for owners to advertise their alcohol for sale to other businesses could be caught by the scheme. Each case would have to be judged individually taking into account the guidance regarding arranging a sale below.