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HMRC internal manual

Excise Repayment of Overpaid Duty

From
HM Revenue & Customs
Updated
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Introduction: the role of the Error and Correction Team

The Tax Administration and Advice (TAA) team, within Central Policy is responsible for tax and duty assessment and error correction policies.

The team provides policy advice on

  • assessment powers
  • best judgement
  • time limits
  • repayment claims
  • unjust enrichment
  • assessing liable persons, and
  • provisions and processes to establish debts as recoverable.

The team does not provide policy advice on

  • liability (refer to the Excise Holding & Movement team)
  • duty points (refer to the Excise Holding & Movement team)
  • use of guarantees (refer to the Excise Holding & Movement team)
  • interest, penalties, debt management (refer to the Penalties & Debt Management team), or
  • maintenance of operational systems (refer to the Excise Group Intranet Site).