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HMRC internal manual

Excise Statutory Interest Manual

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HM Revenue & Customs
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Undue delay: what is undue delay

Undue delay refers to a situation where a taxpayer makes a claim for repayment or drawback of excise duty, and HMRC fails to authorise it within the allowable period specified in paragraph 4 of schedule 3 to the FA 2001, see ESIM3300.

Undue delay also covers the situation where a taxpayer makes a claim for repayment or drawback of excise duty but HMRC set off the amount against a duty assessment, and that assessment is subsequently withdrawn. This is set out in paragraph 5 of schedule 3 to the FA 2001, see ESIM3700.

FA 2001