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HMRC internal manual

Excise Statutory Interest Manual

Undue delay: the applicable period

The applicable period is the period for which statutory interest is calculated as being payable. It is based on the number of days above the allowable 30, see ESIM3300, which it has taken to authorise the repayment claim. The applicable period starts on the 31st day and ends on the day the repayment or drawback is authorised for payment.

In deciding the applicable period the law allows HMRC to deduct time in respect of delays in authorising claims for repayment or drawback that were caused by circumstances beyond their control. In other words, if during the allowable period of 30 days, any delay occurred which was not HMRC’S fault it can be ignored.

Paragraphs 4(4) and 6(1) of schedule 3 to FA 2001