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HMRC internal manual

Aggregates Levy Guidance

Unjust enrichment: The reason for the 14 day time limit

As the intention is to refund money to customers and the business does not benefit, any monies not repaid need to be returned to HMRC quickly. Businesses are under an obligation to do this without waiting to be asked, but if they have not done so after 14 days we have the power to issue an assessment. It must be remembered that this money is not the business’s property and is certainly not an interest free loan from the Government. It therefore must be returned quickly. 14 days seems a reasonable time for businesses to do this.