Summary

This guidance deals with the handling of claims made by a revenue trader where they have overpaid excise duty

Contents

  1. ERODG1000
    Introduction: contents
  2. ERODG2000
    Claims for overpaid excise duty: contents
  3. ERODG3000
    Claims for excise duty where there has been an error by HMRC: contents
  4. ERODG4000
    Claims for excise duty paid in respect of an irregularity in a duty suspended movement: contents
  5. ERODG5000
    The reimbursement scheme: contents
  6. ERODG6000
    Administering the reimbursement scheme: contents
  7. ERODG7000
    Administration of the reimbursement scheme post undertaking: contents
  8. ERODG8000
    Notes for claimants on the reimbursement scheme: contents
  9. ERODG9000
    Undertaking letter