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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 are the scheme conditions

A repayment under the scheme will only be made to you if you agree to the following

  • Sign an undertaking (copy attached). Once signed this cannot be amended
  • Refund your consumers within 90 days of receiving your repayment
  • Any amounts of monies not refunded to your consumers after 90 days must be repaid to us within 14 days. We will not issue reminders for this, but will assess
  • You keep records that show details of the names and addresses of the consumers you intend to reimburse, detail the total amount paid to each consumer and the date on which the refund was made.