Any business buying alcohol from a UK wholesaler for onward sale or supply to their customers will need to check that their wholesaler has been approved by HMRC under the Alcohol Wholesaler Registration Scheme (AWRS).
You can check your UK wholesaler is AWRS approved at GOV.UK and you must carry out the check before you next trade with each wholesaler. You will need to repeat this check periodically, to ensure wholesalers remain approved for AWRS. Keep records of the checks as evidence of your due diligence activities.
You will need to obtain your wholesalers Unique Reference Number (URN) to use in the search.
For more information please visit the GOV.UK website.