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HMRC internal manual

Excise Repayment of Overpaid Duty

The reimbursement scheme: is the scheme compulsory

No the scheme is not compulsory. It allows those revenue traders who accept that they would be unjustly enriched a choice. They can either

  • do nothing, or
  • claim the repayment and abide by the terms of the scheme and reimburse the consumers in a set manner.

The reimbursement to consumers must be made either in cash or by cheque. Credit notes are specifically excluded because consumers may choose not to make a purchase from the refunding revenue trader again. This is provided for by Revenue Traders (Accounts and Records) Regulations 1992:

‘Regulation 12 Reimbursement arrangements-provisions to be included

(c) reimbursement will be made only in cash or by cheque;’