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HMRC internal manual

Cider Guidance

HM Revenue & Customs
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Cider production: spoilt cider: reprocessing

Regulation 26(3) entitles cider makers to reprocess and claim drawback of duty on cider which is returned to the registered premises because it is spoilt or unfit for use.

Original containers (that is, have not been opened), which have passed the duty point, may be returned to the registered premises for reprocessing and mixing back into mainstream duty suspended cider. This could potentially lead to duty being paid twice on the reprocessed cider.

In order to make a claim, cider makers must include a detailed record of the returned cider in the spoilt cider record.