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HMRC internal manual

Beer Guidance

Beer Duty: Constructive removal

The status of beer held on registered premises may be changed from duty suspended to duty paid without the need to remove the beer from those premises, providing that the appropriate duty is accounted for and a clear audit trail is maintained which identifies that beer in the trader’s records. When a brewer constructively removes beer, particularly prior to a budget increase, the record must be completed before the time of the duty rate rise, and cannot subsequently be cancelled, amended or altered. This is provided for by section 15A of the Beer Regulations 1993.