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.