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HMRC internal manual

Excise Repayment of Overpaid Duty

Administering the reimbursement scheme: the undertakings

The undertakings are described by regulation 16 in the Revenue Traders (Accounts and Records) Regulations 1992. The undertakings must be in writing from the claimant and cover the following

  • is able to identify the names and addresses of those consumers whom he has reimbursed or whom he intends to reimburse
  • will reimburse the whole of the amount repaid to him without any deduction by way of fee or charges within 90 days of receiving the repayment
  • will apply the same conditions to any statutory interest paid in connection with the repayment
  • will repay HMRC without demand the whole or such part of the repayment and or statutory interest that he fails to reimburse within the 90 day time limit
  • will keep records as described by the regulations, and
  • will when given notice in writing produce those records to HMRC.

In order to help revenue trader’s decide if they want to operate the scheme they should be sent a copy of the “undertakings in connection with the reimbursement scheme” letter, see ERODG9000, along with the accompanying explanatory notes. Copies of these can be found at ERODG8000.