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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 constitutes an error by HMRC

There is no statutory definition of an error and therefore the word takes on its natural and everyday meaning.

However it is important that we were given the full facts and details of the circumstances on which to base our decision for that decision to be considered to have been in error.

In cases of doubt, you should contact Tax Administration, Litigation and Advice (TALA) at Caseworker service for technical queries.