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HMRC internal manual

Beer Guidance

From
HM Revenue & Customs
Updated
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Failed deliveries: Example of failed deliveries and the failed delivery account

The following are examples of failed deliveries:

  • a delivery to a pub where no one is available to take receipt of the beer; or
  • a delivery to a supermarket which the customer refuses to accept because the delivery missed its time slot; or
  • a delivery of incorrect product which the customer refuses to accept (this includes deliveries to a brewer’s own depots).

Failed deliveries do not include the “milk round” scenario where a brewer loads a vehicle with beer which has not been ordered and tries to sell this beer as he does his round of deliveries.

The failed delivery account must show:

  • the date the beer was returned and the reason;
  • sufficient information to identify the original despatch of the beer in the records; and
  • the amount of duty involved.