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Official guidance
Excise Repayment of Overpaid Duty

ERODG6000 · Administering the reimbursement scheme: contents

  • ERODG6050 · Administering the reimbursement scheme: overview
  • ERODG6100 · Administering the reimbursement scheme: can repayment be set-off against debts on file
  • ERODG6200 · Administering the reimbursement scheme: claimants who are no longer registered authorised or approved
  • ERODG6300 · Administering the reimbursement scheme: the scheme conditions
  • ERODG6400 · Administering the reimbursement scheme: the provisions
  • ERODG6500 · Administering the reimbursement scheme: the undertakings
  • ERODG6600 · Administering the reimbursement scheme: when to accept an undertaking
  • ERODG6700 · Administering the reimbursement scheme: when we refuse to accept an undertaking
  • ERODG6800 · Administering the reimbursement scheme: how should the claimants records be kept
  1. Administering the reimbursement scheme: contents
  2. Administering the reimbursement scheme: overview

ERODG6050 | Administering the reimbursement scheme: overview

From HM Revenue & Customs · Excise Repayment of Overpaid Duty

Once the claimant joins the scheme, it is the claimants’ responsibility to make the refund to the consumers. Our only responsibility is to ensure that the claimant meets the terms and conditions of the undertaking. We must not under any circumstances repay the consumers.

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