Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Beer Guidance

From
HM Revenue & Customs
Updated
, see all updates

Spoilt beer: Records

Spoilt beer record

Regulation 33(1) provides the legal powers for requiring brewers and packagers to keep the records specified by paragraph 20.20 of Notice 226. It also requires claimants to keep records to fully substantiate their claims.

Retention of records

Officers should be sympathetic to any request from registered brewers or packagers to destroy their spoilt beer records before 6 years (but not normally less than 3 years) have elapsed where they are satisfied that no revenue is at risk. The relevant regulation is 33(2) of the Beer Regulations 1993.