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Official guidance
Excise Repayment of Overpaid Duty

ERODG7000 · Administration of the reimbursement scheme post undertaking: contents

  • ERODG7100 · Administration of the reimbursement scheme post undertaking: the claimant cannot reimburse the consumer within 90 days
  • ERODG7200 · Administration of the reimbursement scheme post undertaking: the claimant hasn’t reimbursed the consumer within 90 days and hasn’t requested an extension
  • ERODG7300 · Administration of the reimbursement scheme post undertaking: circumstances in which we can assess
  • ERODG7400 · Administration of the reimbursement scheme post undertaking: when to inspect the claimants records
  1. Administration of the reimbursement scheme post undertaking: contents
  2. Administration of the reimbursement scheme post undertaking: circumstances in which we can assess

ERODG7300 | Administration of the reimbursement scheme post undertaking: circumstances in which we can assess

From HM Revenue & Customs · Excise Repayment of Overpaid Duty

We may make and notify assessments for any failures to reimburse consumers in the manner agreed under the reimbursement scheme, see ERODG6400 and ERODG6500. The procedures to follow are described in Excise Assessment Interim Guidance (EAIG).

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