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HMRC internal manual

Excise Repayment of Overpaid Duty

Claims for excise duty where there has been an error by HMRC: how to make claim

Regulation 2 of the Excise Duty (Payments in Case of Error or Delay) Regulations 2001 describes how a claim should be made and what must be included.

Claim for repayment

  • Any claim for a repayment of excise duty under Part 1 of Schedule 3 to the Finance Act 2001 must be made in the form and manner and contain the matters prescribed by this regulation.
  • A claim must be made in writing to HMRC.
  • A claim, must by reference to documents that are in the possession of the claimant, state the amount of the claim and the method by which that amount was calculated.
  • A claim must include a statement setting out the full particulars of the error on the part of HMRC that the claimant relies on to satisfy the first condition in paragraph 1 of Schedule 3 to the Finance Act 2002 or, as the case may be, the second condition in paragraph 2 of that Schedule.

This means that to be valid, a claim must

  • be in writing from an eligible claimant
  • state the amount of the claim
  • explain the method used to calculate the amount, and
  • explain fully the error on the part of HMRC.