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HMRC internal manual

Excise Repayment of Overpaid Duty

Administering the reimbursement scheme: how should the claimants records be kept

The claimant is required to keep records so that we can check that the money repaid has been refunded and returned in total to the correct consumers. We cannot prescribe what form these records should take. Therefore if the claimants existing business records and accounts are able to provide the required information then no additional records need to be kept.

The key function of such records is to provide a full audit trail that can be followed and assured. The records should contain at least the following information

  • the names and addresses, of those consumers whom they have reimbursed or intend to reimburse
  • the total amount reimbursed to each consumer
  • the amount of interest included in each total amount reimbursed to each consumer, and
  • the date that each reimbursement is made.