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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.

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
On this page

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)