Hi,
You need to apply for approval from the Alcohol Wholesaler Registration Scheme if all the following apply:
- your business sells, or arranges the sale of alcohol, and has an establishment in the UK
- your sales are made at, or after, the point where excise duty is due
_ any sales to other businesses are made for onward sale or supply
More information can be found here:
When you need to apply.
Thank you.