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HMRC internal manual

Cider Guidance

Duty point and moving cider in duty suspension: destructions away from registered premises

Regulation 12(e) of the Cider and Perry Regulations 1989 allows a registered cider maker to removed duty suspended cider from registered premises without payment of duty for destruction.

Further information on this can be found in paragraphs 11.9 to 11.12 of Notice 162 (GOV.UK).