AWRS: The Alcohol Wholesaler Registration Scheme

Here's one that catches people out. If you sell your beer to other businesses — pubs, restaurants, shops, other wholesalers — you need AWRS approval from HMRC. This is separate from your brewer's registration. It was introduced to combat alcohol fraud, and it applies to anyone selling alcoholic products to another business at or after the point excise duty becomes payable.

You need to apply at least 45 days before you intend to start trading. Your business has to pass a "fit and proper" test. You'll need your Unique Taxpayer Reference, VAT number, company registration number, and the names and National Insurance numbers of all directors, secretaries, and partners.

If you trade without AWRS approval, you face heavy penalties and your stock can be seized. Criminal sanctions apply. And it's not just you — the businesses buying from you are legally required to check that you're AWRS-approved, and they face sanctions too if they don't. So even if you tried to sell without it, legitimate customers would turn you away.