ERODG3300 | Claims for excise duty where there has been an error by HMRC: how to make claim

Regulation 2 of the Excise Duty (Payments in Case of Error or Delay) Regulations 2001 describes how a claim should be made and what must be included.

Claim for repayment

• Any claim for a repayment of excise duty under Part 1 of Schedule 3 to the Finance Act 2001 must be made in the form and manner and contain the matters prescribed by this regulation.

• A claim must be made in writing to HMRC.

• A claim, must by reference to documents that are in the possession of the claimant, state the amount of the claim and the method by which that amount was calculated.

• A claim must include a statement setting out the full particulars of the error on the part of HMRC that the claimant relies on to satisfy the first condition in paragraph 1 of Schedule 3 to the Finance Act 2002 or, as the case may be, the second condition in paragraph 2 of that Schedule.

This means that to be valid, a claim must

• be in writing from an eligible claimant

• state the amount of the claim

• explain the method used to calculate the amount, and

• explain fully the error on the part of HMRC.