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HMRC internal manual

Excise Assessments Interim Guidance

HM Revenue & Customs
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Recovering excess repayments made by HMRC: legal provisions for recovery assessments

Finance Act 1997 Schedule 5 paragraph 14 provides the power to assess to recover excess repayments by HMRC. This is a recovery assessment provision.

Finance Act 1997 Schedule 5 Paragraph 14(1) allows a best judgement assessment to be made to recover any excess amount paid to a person who has made a claim for

  • repayment of overpaid excise duty under section 137A of the Customs and Excise Management Act 1979, or
  • repayment of an amount paid by way of excise duty due to an error by HMRC, or a rebate disallowed in error (part I of Schedule 3 to the Finance Act 2001).

This assessment provision also provides for the recovery of excess payments relating to Insurance Premium Tax and Landfill Tax.