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AWRS20300 | The scheme: who is a wholesaler - overview

From HM Revenue & Customs · Alcohol Wholesaler Registration Scheme

When deciding whether you should approve a business as an alcohol wholesaler, you should consider a number of questions:

  • Are they UK established? – see AWRS20400

  • Are they carrying on a controlled activity? – see AWRS20500

  • Are they dealing in controlled liquor? – see AWRS20600

  • Are the goods being sold to other businesses for sale or supply by that business?

  • Are they covered by any exclusions? – see AWRS20800

Businesses that already hold another form of excise registration, for example a Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) approval, will still need approval to carry on a controlled activity and are not automatically excluded from the scheme.