Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Excise Repayment of Overpaid Duty

HM Revenue & Customs
, see all updates

Claims for excise duty paid in respect of an irregularity in a duty suspended movement: irregularity occurred before commencement date of 1 April 2010

Check with regime specific guidance or policy holders the effects of the commencement order.