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HMRC internal manual

Aggregates Levy Guidance

From
HM Revenue & Customs
Updated
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Unjust enrichment: When the arrangements do not apply

 

Claiming through the arrangements is not compulsory and does not affect a business’s right to claim that it would not be unjustly enriched if it received a refund. Where this happens, and we decide to invoke the defence of unjust enrichment, the claimant has the right to a review by HMRC or they can appeal to an independent tax tribunal. Should the review or Tribunal find in our favour, the option will still be available for the business to follow the reimbursement arrangements, should it so choose.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)