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

HMRC internal manual

Cider Guidance

Samples: production and reference samples

Duty is not payable on samples taken for necessary testing for production or quality control purposes from duty suspended cider held on registered premises. The cider maker must keep a record of samples taken. The samples should be used up in tests, destroyed or returned to process when the cider maker has finished with them.