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HMRC internal manual

Excise Repayment of Overpaid Duty

HM Revenue & Customs
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Administering the reimbursement scheme: the scheme conditions

Paragraph 3(1), Schedule 5 Finance Act 1997 gives us the power to make regulations setting out how the reimbursements should be arranged. These provisions allow us to place the following requirements on a revenue trader using the scheme

  • to make payment within a set period
  • to repay to us any amounts not reimbursed to consumers under the scheme, and
  • to maintain records showing how and in what form the repayment was made to consumers.