Revenge of the Cybermen - S12-E5
Revealing mistake: At the climax of episode four, the Beacon plunges close to Voga and orbits very fast before the Doctor manages to break free. The planetscape that appears on the screen is quite obviously a revolving drum with bits of clay on it.
Answer: It was never destroyed on-screen; it was intact at the end of the TV movie, and destroyed by the start of the 2005 series. It was destroyed in the novel "The Ancestor Cell," but in a completely different manner to what happened in the series.
DaveJB