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Licensed Trade

• AWRS Checks: Who Must Register, and How to Verify a Wholesaler's URN

  Buying alcohol for resale? You must verify your wholesaler holds HMRC AWRS approval. Step-by-step URN check, record-keeping guide, and due-diligence checklist.

• Draught Relief Explained: Lower Alcohol Duty on Cask and Keg

  Draught relief cuts alcohol duty on qualifying cask and keg products. See the current rate table, a worked GP% example, and what qualifies.

• Machine Games Duty for Pubs: Register Before Play, Not After

  Cash-prize gaming machines need Machine Games Duty registration before play. Who is liable, how returns work, and the prizes-below-cost exemption.