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HMRC internal manual

Excise Repayment of Overpaid Duty

HM Revenue & Customs
, see all updates

Claims for excise duty where there has been an error by HMRC: are there any conditions

Yes there are a number of conditions. These are as follows

  • The claimant must demonstrate that it was as a result of “official error” that they incurred costs by way of excise duty that they shouldn’t have, see ERODG3900
  • If it cannot be demonstrated that we were at fault, then they have no entitlement to claim under the provisions of Schedule 3 FA2001 (there may be other provisions specific to the excise regime under which they could make a claim)
  • In order to be eligible the claimant must be the person who had been refused, authorisation, approval, direction or consent
  • The claim must be made in writing to HMRC, in the format and manner prescribed by Regulation 2 of the Excise Duty (Payments in Case of Error or Delay) Regulations 2001
  • The claimant must hold documentary evidence to support the amount of their claim and their assertion that the overpayment was as a result of an error by us, see ERODG3500
  • We are not required to make payment for excise goods that have not been put to the use that entitles the claimant to recover the excise duty they are claiming.