'Cash purchases' are any payments you make to suppliers with whom you don't have an account - so you have to pay for the goods when you buy them. These might include:
- your local cash and carry - most don't offer credit terms
- local retailers
- other suppliers from whom you buy goods very infrequently
It's not unheard of for small off-licences to top up their supplies from the local supermarket - particularly if it has a special offer on.
Remember to keep any invoices and receipts for Cash purchases safely, even if they are for small amounts.
Alcohol wholesaler registration
Be aware that from April 2017 you will need to make sure that all of your alcoholic drinks suppliers are registered with HMRC under the Alcohol Wholesaler Registration Scheme (AWRS).