Remove spam from tin and slice into 8 equal sized wedges.
Lightly spread dijon mustard on each wedge, place a slice of cheese on top and press down.
Combine flour, baking powder, white pepper, and salt in a bowl.
Coat each fritter in the flour mixture.
Heat oil in a deep pan to 180C/356F.
Prepare the batter by mixing cold beer with flour.
Dip the fritters in the batter and fry in batches until golden brown.
Place the cooked fritters on a wire rack with paper towels underneath to drain excess oil.
