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HMRC internal manual

Excise Repayment of Overpaid Duty

Administering the reimbursement scheme: claimants who are no longer registered authorised or approved

In some circumstances the claimant may no longer be registered, authorised or approved and request to operate the scheme. This is acceptable so long as

  • the claimant was registered, authorised, or approved for the whole period covered by their claim, and
  • they have the names and addresses of the consumers to be refunded.

If there is any doubt that a claimant can abide by the terms and conditions of the scheme, then the repayment should not be made.