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HMRC internal manual

Cider Guidance

Cider production: spoilt cider: duty return

At the end of the accounting period, the entries in the spoilt cider record (of spoilt cider and keg residues destroyed and cider reprocessed) should be recorded (initially) in lines 20 to 22 (depending on duty band) of the EX606 duty return and then the final total recorded in line 36.

If not satisfied that any of the required conditions have been met, or with the evidence provided, an officer can instruct the cider maker to repay any duty reclaimed on his next EX606 duty return or an assessment can be issued.