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HMRC internal manual

Excise Repayment of Overpaid Duty

Administration of the reimbursement scheme post undertaking: the claimant hasn’t reimbursed the consumer within 90 days and hasn’t requested an extension

You should contact the claimant 14-days after the 90 days period has expired to confirm that all the monies have been reimbursed to the consumers.

The intention of the scheme is to reimburse the consumers so that the claimant does not benefit. Therefore any monies not reimbursed must be returned to us promptly. Revenue traders using the scheme have to repay to us any amount that is not reimbursed without our having to request it.

If the claimant has not repaid to us any monies that they have failed to reimburse within 14 days of the end of the 90-day period, then we may assess in order to recover these monies. The procedures to follow when making and notifying such assessments are described in the Excise Assessment Interim Guidance (EAIG).