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Register as an alcohol wholesaler (AWRS)

If you sell alcohol to other businesses, you must register under the Alcohol Wholesaler Registration Scheme (AWRS) with HMRC. Learn who needs to register, how to apply, and due diligence obligations.

UK-wide
Guide summary

If you sell alcohol to other businesses, you must register with HMRC under the Alcohol Wholesaler Registration Scheme (AWRS). Check if you need to register, apply online for free, and conduct due diligence on buyers. Trading without AWRS registration is a criminal offence with up to 7 years' imprisonment.

  • Register with HMRC if you sell alcohol to businesses — free online application
  • Check if you need AWRS — applies to wholesalers, producers, distributors, cash-and-carry
  • Pass HMRC's fit and proper person test to get approved
  • Display your Unique Reference Number (URN) on all invoices
  • Verify buyers' AWRS registration before selling to them
  • Keep records of URN checks for HMRC inspections
  • Trading without AWRS: up to 7 years' imprisonment and/or unlimited fine
  • Buying from unregistered wholesaler: up to 2 years' imprisonment and/or unlimited fine
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UK-wide

Related guides in Alcohol Licensing

The Alcohol Wholesaler Registration Scheme (AWRS) requires anyone who sells alcohol to other businesses to register with HMRC. This includes alcohol producers who sell to the trade, distributors, cash-and-carry operators, and any business selling duty-paid alcohol to other businesses.

Trading without AWRS registration is a criminal offence carrying up to 7 years' imprisonment and an unlimited fine. Similarly, buying alcohol from an unregistered wholesaler is an offence.

Who needs to register

You need AWRS registration if you:

  • Sell duty-paid alcohol to other businesses (wholesale)
  • Are a producer selling to the trade (breweries, distilleries, wineries)
  • Operate a cash-and-carry selling alcohol
  • Distribute alcohol to retailers
  • Act as an agent or broker arranging wholesale alcohol sales

You do not need AWRS registration if you only sell alcohol directly to consumers (retail sales only).

  1. 1

    Check whether you need to register

    If you sell alcohol to any business (not just to the public), you need AWRS registration. This includes selling to pubs, restaurants, shops, or other wholesalers.

  2. 2

    Apply online through GOV.UK

    Submit your AWRS application through the GOV.UK online service. Registration is free. You will need to provide business details, details of key personnel, and information about your alcohol trading activities.

  3. 3

    Pass the fit and proper person test

    HMRC will assess whether you and your key personnel are fit and proper to be registered. They will consider criminal convictions, compliance history, and financial standing.

  4. 4

    Receive your Unique Reference Number (URN)

    Once approved, HMRC will issue your URN (format 4 letters followed by 11 digits, for example XXAW00000123456). Display this on all trade invoices and make it available to your customers for due diligence checks.

  5. 5

    Conduct due diligence on your buyers

    You must take reasonable steps to ensure your buyers are legitimate businesses. Keep records of buyer verification checks.

Penalties for non-compliance

  • Trading without registration: Up to 7 years' imprisonment and/or unlimited fine on indictment
  • Knowingly buying from an unregistered wholesaler: Up to 7 years' imprisonment and/or unlimited fine on indictment, or a civil penalty of up to £10,000 as an alternative
  • Failing to display URN: HMRC enforcement action
Apply for AWRS registration (opens in a new tab)