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HMRC internal manual

Excise Repayment of Overpaid Duty

HM Revenue & Customs
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Claims for excise duty where there has been an error by HMRC: the legal basis for such claims

If because of an error on our part a person failed to

  • claim relief from excise duty, or
  • claimed less relief than they were entitled,

then that excise duty should be repaid.

Or if because of an error on our part a person is refused authorisation or approval to obtain excise goods

  • without payment of excise duty, or
  • upon which less than full rate of excise duty has been paid,

then that excise duty should be repaid.

The above situations would arise where a person had been refused an authorisation, approval, direction or consent by us and it was subsequently found that the refusal was in error.

Repayment of the excise duty paid in the above scenarios is provided for by Finance Act 2001, Schedule 3, paragraphs 1- 3 which allow for excise duty to be claimed, and the Excise Duty (Payments in Case of Error or Delay) Regs 2001, which specify how a claim should be made.

Note: this legislation came into force on 1 November 2001 and cannot be applied retrospectively.