Wharfedale Brewery AWRS Due Diligence Policy
Statement of PolicyWharfedale Brewery Limited is committed to trading in full compliance with all relevant national, EU and International laws, although we only source products from reputable businesses within the UK. We do not import alcohol-based products from the EU and non-EU countries. We will:
1. Objectively assess the risks of alcohol duty fraud within the supply chains in which we operate;2. Put in place reasonable and proportionate checks, in our day-to-day trading, to identify transactions that may lead to fraud or involve goods on which duty may have    been evaded;3. Have procedures in place to take timely and effective mitigating action where a risk of fraud is identified; and4. Document the checks we intend to carry out and have governance in place to ensure that these are, and continue to be, carried out as intended or customer or other trading partner where we think there is a possibility that this could involve a fraudulent transaction.
We have close regard to "know your customer" requirements as set out in 2017 Money Laundering Regulations as amended from time to time.If we suspect fraud, HMRC will be notified through our Lead Contact—Jonathan Shepherd, Director.
All customers who do not pass the internal checks will be notified that their account will not be opened and customers with suspicious behaviour will be reported to HMRC in a timely manner.
We will not inform you when or in what manner or to whom we report suspicious behaviour.
Consequence of Non-ComplianceFailure to demonstrate due diligence may lead HMRC to conclude that a business is a risk to the revenue and not "fit and proper" for the purpose of excise legislation. This may lead to restrictions or conditions being imposed and, ultimately, to the withdrawal of authorisations, financial penalties, prosecutions and the seizure of stock.
ProcessWharfedale Brewery Limited has adopted and documented processes that will:
1. Check the identity of trading partners;2. Check the financial health of trading partners;3. Check the contract terms;4. Check the existence and provenance of goods that we buy and sell;5. Assess the credibility of the deal being contemplated
It is integral to those processes that in each case we will assess (having regard to said 2017 Regulations) how much information we need in order to justify the relationship or specific transaction. When we receive information, we will, as far as possible, cross-check it with independent sources.
ReviewThis policy will be reviewed by the Business owner(s) as required.
Wharfedale Brewery Limited
Wharfedale Brewery Limited is committed to tackling alcohol fraud on a national level. We work to eliminate risk and aim to ensure Wharfedale Brewery complies with the Excise Due Diligence and AWRS and insist that our customers and suppliers alike perform this check on us in return.HMRC deems checks to be risk based, however we appreciate that for many of our customers it is impossible to risk assess all their suppliers with this in mind the following information is provided to help you meet your due diligence obligations.
• Trading Name: Wharfedale Brewery Limited• Trading Address: C/O The Flying Duck, 16 Church Street, Ilkley, West Yorkshire, LS29 9DS• Trading Activity: 11050 - Manufacture of beer• Company Number: 08255774• Date of Incorporation: 16 October 2012• VAT Number: 152588884• AWRS Application Number: XSAW00000102967• Phone: 01943 609587• Email: moc.yrewerbeladefrahw%40ofni • Website: www.wharfedalebrewery.com
With this information, checks can be carried out on the identity and financial health of the company through Companies House in the UK.
Company StructureWharfedale Brewery Limited, is a limited company and registered and incorporated through Companies House in the UK. The details of our current board of directors, our registered address, and annual accounts are verifiable through their online services.
Supply ChainWharfedale Brewery Limited only source products from reputable businesses. Duty has been paid on all stock, prior to its delivery to Wharfedale Brewery Limted from the suppliers.
Evidence of Duty PaymentWharfedale Brewery Limited supply all our stock duty paid. We do not provide evidence of duty payment to customers. We will only supply this information and such evidence directly to the HMRC upon their request. Relevant invoices include our Alcohol Wholesaler Registration Scheme number.
Documents that We are Unable to SupplyThe following is a list of documents which we cannot provide to customers as in the wrong hands they present a considerable potential for fraud to be conducted against Wharfedale Brewery Limited, our employees and the Exchequer.
• Blank invoices• Blank letterheads• Copies of companies Directors’ passports• Copies of Directors’ private address details• Bank statements• Utility bills
We trust that this information provides all that is required to satisfy the Uk Government’s Excise Due Diligence requirements.
Wharfedale Brewery Ltd Customer Due Diligence PolicyThough not exclusively, we will typically only begin a trading partnership with people with whom we have previously built trust. In order for a business to register for trade, Wharfedale Brewery Limited will require the following documents:
• Copy of Incorporation Certificate• Copy of VAT Certificate• Company Bank Details
If not immediately available, Wharfedale Brewery Limited will perform its own checks on Companies House and VAT registration details.
Once Wharfedale Brewery Limited has collated this information, the necessary checks will be conducted before opening the account. Any customers identified as high risk will undergo further questioning. High risk customers that are accepted will be evaluated every three months; all other customers will be reviewed on an annual basis.Payment methods are Bank Transfer only, with rare exceptions when cash payments will be accepted, to known and regular customers.All customers who do not pass the internal check will be notified that their account will not be opened and customers with suspicious behaviour will be reported to HMRC in a timely manner.
Supplier Due Diligence PolicyAs a part of the Alcohol Wholesaler Registration Scheme (AWRS), Wharfedale Brewery Limited is required to conduct due diligence checks on partners involved in the supply chain for alcoholic drinks.
Wharfedale Brewery Limited will require the following documents from a wholesaler to open an account:
• Company Introduction stating nature of business and products available• Payment terms, including returns policy, insurance provisions, details on what provisions are the goods sold, e.g. ex-cellars, FOB, delivered, etc• Company Bank Details• Company details including:        Company Registration Number        VAT Registration Number        Warehouse Address        AWRS Number (URN)• UK duty paid suppliers will be asked to provide us with evidence of duty payment.
Once the supplier has sent the above information, the appointed accounts officer or another trained member of the team will review it. The overall risk of the supplier will be established. If the business is identified as a high risk supplier, further questions will be asked and site visits will be conducted as appropriate. Any suspicious retail pricing at uneconomic levels or improper trading patterns will be reported to HMRC in a timely manner.
All high risk suppliers will be reviewed every three months; all other suppliers will be reviewed on an annual basis. 
Wharfedale Brewery Limited’s Due Diligence Code of Conduct (DDCOC) sets out the basic rules we will follow and the values that will guide our decisions. It also points us to a more detailed processes and procedures relating to the purchase and supply of alcoholic products.
The DDCOC is built on the premise of “knowing your customer or supplier” and the commercial transactions that will be involved. Supply chains are only as strong as the weakest link and the purpose of Wharfedale Brewery Limited DDCOC is to prevent entering into commercial transactions with any illicit customer or supplier. 
The policy will aid in ensuring all customers and suppliers are regularly reviewed so any changes of activities are identified and the appropriate action taken.Specific guidelines have been developed for customers and suppliers. All customers and suppliers must provide the required list of documents and completed questions for Wharfedale Brewery Limited to undertake a risk assessment before any account is opened. 
Wharfedale Brewery Limited will only trade with a customer or supplier if they have passed the necessary risk assessment checks. 
Wharfedale Brewery Limited will only work with suppliers in the alcohol industry who accept payment by cheque or bank transfer. Cash payments are not permitted, except in exceptional circumstances.
Designated Accounts officer or another authorised member of the team will review the submitted information on a case-by-case basis and a Director will conduct the final sign off. 
Any customer or supplier that fails to pass the risk assessment will immediately have all transactions ceased pending review. If the review is unsatisfactory, the account will be closed indefinitely. Regular reviews of customer and supplier information will be conducted by an Accounts officer or another authorised member of the team and the final sign off will be conducted by a Director.
All initial checks and further reviews will be documented in the customer or supplier file and maintained on an ongoing basis. Reminders for checks should be logged onto the accounting spreadsheets and company google calendars as necessary.
The DDCOC will be implemented and maintained by the designated Accounts officer. All training of the DDCOC must be authorised by Accounts officer or Directors and any changes in staff will undergo full training on the DDCOC. 
Part of the DDCOC is to ensure day-to-day checks are in place to identify transactions that may lead to fraud or involve goods on which duty may have been evaded. Checks in purchase order processing and customer orders are two areas where daily checks are performed.
Wharfedale Brewery Limited – updated 14/11/2025