HMRC has introduced a temporary measure to help brewers and publicans in the destruction of spoilt beer during coronavirus.
Normally, the destruction of beer must be supervised by a responsible person from the brewery. However, due to social distancing requirements, this is currently difficult for brewers and publicans to follow.
Brewers can now appoint the publican or an agreed person at the premises to carry out the destruction of spoilt beer. An authorised company representative from the brewery does not need to be present.
This temporary change will apply while coronavirus social distancing restrictions remain in place.
HMRC says brewers must keep:
- an audit trail confirming destruction of duty-paid beer
- evidence of a full credit of the duty paid, or replacement of the goods to the customer or the owner of the goods at the time they became spoilt
- a spoilt beer record
The brewer claiming the relief must be happy that destruction has taken place and keep suitable evidence. For example, evidence can be in the form of a video. The agreed person at the premises can record this and give this to the brewer for their records.
