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HMRC internal manual

Excise Repayment of Overpaid Duty

HM Revenue & Customs
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Notes for claimants on the reimbursement scheme: What is the reimbursement scheme

The reimbursement scheme (the scheme), only applies where you accept that by receiving a repayment of sums overpaid by way of excise duty your business would be unjustly enriched at the consumer’s expense.

This is because the consumers have for practical purposes paid the duty charged in error and by not passing the repayment back to them your business would benefit financially as a result.

In such cases, where there has been no loss or damage as a consequence of the mistaken charge, a repayment of overpaid duty will only be made if you agree to reimburse those consumers in accordance with the terms of the scheme.