Alcohol Wholesaler Registration Scheme (AWRS)
If you sell alcohol to another business, you may need to apply for approval for the Alcohol Wholesaler Registration Scheme (AWRS). HMRC introduced the scheme to tackle alcohol fraud.
If you buy alcohol to sell from a UK wholesaler, you will need to check that the wholesaler has been approved by HMRC and has an AWRS Unique Reference Number (URN) - you can check here:
https://www.gov.uk/check-alcohol-wholesaler-registration
You can be fined or go to prison if you buy alcohol from a wholesaler who is not approved. You do not need to check if you are an individual buying alcohol for a one-off event, such as a party once a year. However, you will need a Temporary Event Notice (TEN) for the one-off event.
Detailed information, regarding the Alcohol Wholesaler Registration Scheme, can be found on the GOV.UK website here:
https://www.gov.uk/guidance/the-alcohol-wholesaler-registration-scheme-awrs