The BBPA has spent a lot of time confirming the process that must be adhered to so that you can claim the duty back from HMRC, so please do read the advice thoroughly before you dispose of any of your stock.
We would also stress that some suppliers have been offering replacement beer for out-of-date for pubs when they reopen. Please check with your supplier to see what the best plan will be for you and your busine
The flexibility provided by HMRC allows for an expedited system of beer duty recovery. However, we cannot stress enough that any destruction carried out by a designated pub staff member, if they want to receive credit, must first get written agreement from the brewery to destroy the beer.
If your beer is not provided by the brewery directly, your wholesaler or pub company will need to provide the written agreement on your behalf.
The full advice can be downloaded here.