Verifying the destruction of spoilt beer during Covid-19

HMRC has introduced a temporary measure allowing brewers to authorise publicans or other agreed persons at licenced premises to carry out the destruction of spoilt beer. Normally, the rules require an authorised company representative from the brewery to supervise the destruction of beer.

This temporary change will apply while coronavirus social distancing restrictions remain in place. Brewers must continue to keep full records to confirm the destruction of duty paid beer.