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HMRC internal manual

Excise Repayment of Overpaid Duty

Administration of the reimbursement scheme post undertaking: when to inspect the claimants records

HMRC have to give written notice if we wish to see the scheme records. The visiting officer should agree the date and venue with the revenue trader.

The purpose of the visit is to confirm that all the monies have been reimbursed in the agreed manner.

Such a visit will usually be separate from the normal assurance visit. If an assurance visit is planned then there is no reason why the scheme records should not be checked at the same time. However the written prior notice will still be required in such instances.