1. Do you buy alcohol to sell to other businesses?
If you supply alcohol to other businesses for them to sell on (rather than to individual people to consume themselves) then you must apply to register with the Alcohol Wholesaler Registration Scheme. This could apply to:
producers of beer, cider, spirits, and wine
importers of wine
wholesalers selling alcohol, including cash and carry
retailers making regular sales to other businesses
brokers and auctioneers
charities, non-profits, and educational establishments that produce or sell alcohol
More detail on what type of businesses are required to register, and any exemptions, are available under the related excise notice.
2. Do you sell alcohol direct to individuals?
Retailers that sell direct to individuals must obtain a premises licence to sell or serve alcohol, and before applying, have a designated premises supervisor (DPS) who holds a personal licence.
Usually duties are paid by the producer or the warehouse keeper. However retailers selling direct to individual customers must only buy alcoholic drinks from reputable sources which will have paid those duties and ensure they’re not buying at prices that are “too good to be true”.
If buying from a wholesaler you must check if they are officially approved and registered with HMRC. You should repeat these checks at regular intervals so you are always sure you are buying alcohol from an approved wholesaler.
The online look up service is publicly accessible, so there is no need to sign in using a government gateway account. You use the wholesaler or producer's URN, which is a combination of four letters and 11 numbers which you can find on their invoices.
The search result details the UK wholesaler’s approval number, their date of registration, the business name and trading name, and their principle place of business.
You will be able to print or save the details of your check. You must also keep records to prove you have checked that your supplier is approved, so you don’t inadvertently become involved in selling duty unpaid alcohol.
If you buy alcohol from an un-approved UK wholesaler, HMRC may seize your alcohol stock and remove your right to sell alcohol. You could also be liable for a fine, or even prosecution.
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