From the start of 2016 anyone who sells, or arranges the sale, of alcohol to other businesses at or after the point at which excise duty becomes due must register on the Alcohol Wholesaler Registration Scheme (A.W.R.S).
HM Revenue & Customs Alcohol Wholesaler Registration Scheme Briefing Pack
HM Revenue & Customs Alcohol Wholesaler Registration Scheme Briefing Pack
The AWRS is a tool the HMRC is going to use to ensure that the industry complies to even more stringent regulation, with ongoing checks and sign-up criteria that must be met and adhered to. This is to ensure that all the required duty is collected on alcohol and reduce the amount of alcohol being sold without duty collection. This can include spot-checks on your records to see if there are any inaccuracies between the stock you have received or produced, the stock that is in storage, and the stock that has been sold.