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Official guidance

BEER17000 · Spoilt beer

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BEER17010 · Duty paid spoilt beer returned to brewery for destruction
BEER17020 · Duty paid spoilt beer returned to brewery for re-processing
BEER17030 · Duty paid beer destroyed remotely
BEER17040 · Keg ullage (residues removed from empty kegs returned to the brewery)

Spoilt beer: contents
Spoilt beer: Duty paid spoilt beer returned to brewery for destruction

BEER17010 | Spoilt beer: Duty paid spoilt beer returned to brewery for destruction

From HM Revenue & Customs · Beer Guidance

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