HMRC have introduced a temporary measure to help in claims for tax relief on the destruction of spoilt beer, cider or wine during the Coronavirus pandemic.

Under normal circumstances for tax relief claims on spoilt alcohol, its destruction must be supervised by an Authorised Company Representative (ACR) from the brewery, cider producer or winery. HMRC agree that due to social distancing requirements this is currently difficult to follow.

New rules

You must continue to keep:

HMRC suggest that evidence suitable for claiming relief can include a video. The agreed person at the premises can record this and give this to the brewer, cider producer or wine and made-wine maker for their records.

External link

HMRC Guidance: Destroying spoilt beer, cider, wine or made-wine during coronavirus (COVID-19)