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HMRC internal manual

Excise Repayment of Overpaid Duty

Claims for excise duty where there has been an error by HMRC: what documentary evidence is required

The law does not specify what form and type of documentary evidence we should find acceptable. 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) .

For evidence of HMRC’s error, copies of correspondence with the Department and official publications may be of particular use.

For evidence of the claim amount, appropriate invoices are of particular use.

Other issues that require confirmation include type of goods, quantity, strength (if appropriate), their end use and the date of payment of excise duty or a duty inclusive purchase price.

Before 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 and has not previously been repaid, refunded, rebated or drawn back.