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HMRC internal manual

Alcohol Wholesaler Registration Scheme

Trade buyers: definition of a trade buyer

Trade buyers are businesses which purchase alcohol from a wholesaler to either sell on to trade or to sell to private individuals; this includes retailers of any description but also any other businesses in the alcohol supply-chain that are purchasing alcohol for re-sale or re-supply in the course of that business. Trade buyers need to ensure when buying from wholesalers based in the UK that the wholesaler has been approved by HMRC.