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HMRC internal manual

Excise Repayment of Overpaid Duty

Administration of the reimbursement scheme post undertaking: circumstances in which we can assess

We may make and notify assessments for any failures to reimburse consumers in the manner agreed under the reimbursement scheme, see ERODG6400 and ERODG6500. The procedures to follow are described in Excise Assessment Interim Guidance (EAIG).