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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: can repayment be set-off against debts on file

ERODG6100 | Administering the reimbursement scheme: can repayment be set-off against debts on file

From HM Revenue & Customs · Excise Repayment of Overpaid Duty

A repayment paid to a revenue trader’s duty account for the purposes of the scheme cannot be used to offset any debt on file.

This is because the money repaid is the consumers and not the revenue trader’s.

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