Guide summary

You must register with HMRC if you sell alcohol to other businesses. Trading without registration can lead to up to 7 years in prison and an unlimited fine. You must also check that any wholesaler you buy from is registered. Registration is free and takes around 45 days to process.

Register online with HMRC before selling alcohol to other businesses
Check if you need AWRS: selling to pubs, shops, or other wholesalers
Pass the fit and proper person test for you and key staff
Display your URN (starting XXAW) on all trade invoices
Check every wholesaler's URN using HMRC's online checker
Keep records of each URN check for at least a year
Penalty for trading without registration: up to 7 years in prison
Penalty for buying from unregistered wholesaler: up to 7 years in prison
Civil penalty of up to £10,000 may apply instead of prosecution

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.

Alcohol Wholesaler Registration Scheme (AWRS)

Alcohol Wholesaler Registration Scheme (AWRS) - Wholesale supply of alcohol

Regulator: HMRC
Typical fee: Free
Timeline: 45 days processing
Frequency: one time
Legal basis: Finance (No. 2) Act 2023

Required for businesses selling alcohol to other businesses (not final consumers). Includes producers selling to trade, distributors, and cash-and-carry. Must conduct due diligence on buyers to prevent duty fraud. Approval number must be displayed on invoices. Trading without approval is a criminal offence carrying an unlimited fine and/or up to 7 years' imprisonment on indictment. HMRC can refuse approval based on fit and proper test.

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).

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.
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.
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.
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.
Conduct due diligence on your buyers

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

AWRS due diligence obligations for alcohol buyers

Due diligence requirements under the Alcohol Wholesaler Registration Scheme - buyer verification, URN checking, record keeping, and penalties for non-compliance.

Anyone buying alcohol from a wholesaler must check that the wholesaler is registered under the Alcohol Wholesaler Registration Scheme (AWRS). This due diligence obligation applies to all businesses purchasing alcohol wholesale, including pubs, restaurants, off-licences, and retailers.

Due diligence requirement: Must verify wholesaler's AWRS registration before purchasing
URN verification: Check Unique Reference Number (URN) on HMRC online checker
URN format: 4 letters followed by 11 digits (e.g. XXAW00000123456)
HMRC online checker: Check the register of alcohol wholesalers on GOV.UK
Record keeping: Keep records of URN checks for each wholesaler
Penalty for buying from unregistered wholesaler: Criminal offence — unlimited fine and/or up to 7 years' imprisonment on indictment, or a civil penalty of up to £10,000 as an alternative
Penalty for wholesaling without AWRS registration: Criminal offence — unlimited fine and/or up to 7 years' imprisonment
Reasonable excuse defence: Defence available if took reasonable steps to verify registration

When to check

Before making your first purchase from a new wholesaler
Periodically (at least annually) for existing suppliers
If the wholesaler's business details change (name, address, ownership)

What records to keep

Wholesaler name and address
AWRS URN number
Date of verification check
Screenshot or printout of HMRC checker result

Check the register of alcohol wholesalers (opens in a new tab)

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)

Legal basis

Primary legislation and key regulations

Finance (No. 2) Act 2023 Primary 2023 · UK-wide

Read it on legislation.gov.uk legislation.gov.uk

Register as an alcohol wholesaler (AWRS)

Who needs to register

Check whether you need to register

Apply online through GOV.UK

Pass the fit and proper person test

Receive your Unique Reference Number (URN)

Conduct due diligence on your buyers

Penalties for non-compliance

Legal basis

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