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HMRC internal manual

Wine Guidance

From
HM Revenue & Customs
Updated
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Spoilt wine: duty return

At the end of the accounting period, the entries in the spoilt wine record (of spoilt wine and wine reprocessed) should be recorded (initially) in lines 23 to 32 (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 wine producer to repay any duty reclaimed on his next EX606 duty return or an assessment can be issued.