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HMRC internal manual

Excise Repayment of Overpaid Duty

From
HM Revenue & Customs
Updated
, see all updates

Undertaking letter

Example

UNDERTAKING IN CONNECTION WITH THE REIMBURSEMENT SCHEME REGULATIONS MADE UNDER SCHEDULE 5, PARAGRAPH 3 OF THE FINANCE ACT 1997

Dear Sir/Madam

The attached undertaking must be signed and the form returned to this office before any money will be refunded under the reimbursement scheme.

It is only necessary to sign this undertaking where you accept that you would be unjustly enriched by receiving a repayment [and associated statutory interest]* of the sums overpaid as duty to HMRC, but have agreed, for the purposes of the scheme, to reimburse those customers who for practical purposes bore the amount of money being repaid.

None of the repayment can be kept to cover any administrative expenses you may incur in administering the scheme.

The undertaking

This undertaking applies to my claim for repayment of overpaid excise duty dated __/__/__ and totalling £

“I, the undersigned, can identify the names and addresses of consumers whom I intend to reimburse. I will repay to these persons, in cash or by cheque, all the money I receive from HMRC [including associated interest]* without any deductions, for whatever purpose, within 90 days of receiving the money and understand that I cannot use the money for any other purpose. Furthermore, any money I have not refunded to the consumers will, without reminder, be repaid to HMRC within 14 days of the 90 days expiring. I will keep the necessary records as set out in the Regulations and I will comply with any notice given to me by HMRC about producing the records I am required to keep.”

SIGNATURE……………………………………………………..

NAME………………………………………………………………

ADDRESS………………………………………………………….

……………………………………………………………………….

……………………………………………………………………….

REGISTRATION NUMBER……………………………………….

*Delete as appropriate