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

Administering the reimbursement scheme: can repayment be set-off against debts on file

A repayment paid to a revenue trader’s duty account for the purposes of the scheme cannot be used to offset any debt on file.

This is because the money repaid is the consumers and not the revenue trader’s.