Mix the beer, the flour, a little black pepper, and paprika to make a light batter.
Form the haggis into balls the approximate size of small walnuts.
Place oil into a heavy pan or wok and heat.
When the oil is hot, roll haggis balls one by one in the batter until fully coated and drop into the hot oil.
Cook until the batter is golden brown and remove with a draining spoon, placing on kitchen paper or paper towels.
Mix the whiskey, milk (or cream), and mustard in a little bowl to make a thin dipping or pouring sauce according to taste.
Either pour sauce lightly over the haggis or serve haggis balls on a platter with the dipping sauce bowl in the middle.