Spoilt wine: records
Regulation 26(1)(d) of the Wine and Made-wine Regulations 1989 provides the legal power to require wine producers to keep the record specified by paragraph 13.13 of Notice 163 (GOV.UK). It also requires claimants to keep records to fully substantiate their claims.
Officers should be sympathetic to any request from licensed wine producers to destroy spoilt wine records before 6 years (but not normally less than 3 years) have elapsed where they are satisfied that no revenue is at risk. The relevant legislation is regulation 8 of the Revenue Traders (Accounts and Records) Regulations 1992.