goods received under DDP and will not be retuned to sender

hi there i hope you can help we have feceived goods under DDp the goods are to have some work done on them and then once that work is complete the sender wants the results of that work and then wishes the goods imported under ddp to be destroyed here in the UK once they receive the results of the work undertaken. what if any tax implications will arise to have the goods destroyed here in the UK and what needs to be done in regards to HMRC? many thanks in advance for any guidance/advice given

DDP just means the sender pays the duties and taxes. Once they are paid then you can do what you want with the goods. If you are VAT registered and you are not buying the goods you cannot reclaim any import VAT. You may have been better to use a special relief for goods to be tested and destroyed. https://www.gov.uk/guidance/pay-no-import-duties-or-vat-on-importing-goods-for-testing

Hi,
You can look into inward processing relief to delay or reduce import duties or VAT on goods that you process or repair.
More information on below link:
Apply to delay or pay less duty on goods you import to process or repair
Thank you.