The British Beer & Pub Association have issued guidance entitled ‘COVID-19, Destruction of Beer in Pub Cellars’ which has big HMRC duty and Environmental implications. A link to the document is below, this should be read carefully before destroying beer,

HMRC confirm that the details contained within the guide are consistent with and support their requirements.

http://beerandpub.com/wp-content/uploads/2020/04/FINAL-HMRC-Best-Practice-for-Destruction-of-Beer-in-Cellars.pdf

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