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HMRC internal manual

Excise Repayment of Overpaid Duty

Notes for claimants on the reimbursement scheme: who can use the scheme

The reimbursement scheme can be used by any business, which is

  • currently registered, authorised or approved as required by the appropriate excise regime, or
  • your business was registered, authorised, or approved for the whole period covered by your claim.

You must wish to refund to consumers any money they overpaid by way of excise duty.