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HMRC internal manual

Excise Repayment of Overpaid Duty

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HM Revenue & Customs
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Claims for overpaid excise duty: how to make a claim

Claims should be submitted in the format and manner prescribed by the appropriate regulations

The provisions that details how to make a claim are contained in the Revenue Traders (Accounts and Records) Regulations 1992.

Regulation 9 states:

‘Regulation 9 Claims for recovery of overpaid excise duty

Any claim under section 137A of the Customs and Excise Management Act 1979 shall be made in writing to the Commissioners and shall, by reference to such documentary evidence as is in the possession of the claimant, state the amount of the claim and the method by which that amount was calculated.’

This means that to be valid, a claim must

  • be in writing
  • state the amount of the claim
  • explain the method used to calculate the amount, and
  • be substantiated by documentary evidence possessed by the trader.

The form and type of documentary evidence acceptable to us is not prescribed in law. Anything that is able to substantiate the claim can be considered. However for examples of the more common types of documents you may come across refer to Notice 206 Revenue Traders records (Website).

Before making any repayment you must be satisfied that the claimant is eligible and that they have met all the terms and conditions as prescribed in law. You should also be satisfied that the duty being claimed has actually been paid by the claimant and has not previously been repaid, refunded, rebated or drawn back.

What about claims for recovery of overpaid Air Passenger Duty?

The Aircraft Operators (Accounts and Records) Regulations 1994 regulations 9-16 provide for recovery of overpaid Air Passenger Duty. For details of how claims should be made and voluntary disclosures refer to Air passenger duty (APD) guidance.