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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: claimants who are no longer registered authorised or approved

ERODG6200 | Administering the reimbursement scheme: claimants who are no longer registered authorised or approved

From HM Revenue & Customs · Excise Repayment of Overpaid Duty

In some circumstances the claimant may no longer be registered, authorised or approved and request to operate the scheme. This is acceptable so long as

  • the claimant was registered, authorised, or approved for the whole period covered by their claim, and

  • they have the names and addresses of the consumers to be refunded.

If there is any doubt that a claimant can abide by the terms and conditions of the scheme, then the repayment should not be made.

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