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Official guidance
Excise Repayment of Overpaid Duty

ERODG8000 · Notes for claimants on the reimbursement scheme: contents

  • ERODG8100 · Notes for claimants on the reimbursement scheme: What is the reimbursement scheme
  • ERODG8200 · Notes for claimants on the reimbursement scheme: who are the consumers
  • ERODG8300 · Notes for claimants on the reimbursement scheme: who can use the scheme
  • ERODG8400 · Notes for claimants on the reimbursement scheme: when does the scheme not apply
  • ERODG8500 · Notes for claimants on the reimbursement scheme: What are the scheme conditions
  • ERODG8600 · Notes for claimants on the reimbursement scheme: how soon after being repaid should claimants start refunding consumers
  • ERODG8700 · Notes for claimants on the reimbursement scheme: what checks will HMRC carry out
  • ERODG8800 · Notes for claimants on the reimbursement scheme: costs incurred when administering scheme
  1. Notes for claimants on the reimbursement scheme: contents
  2. Notes for claimants on the reimbursement scheme: when does the scheme not apply

ERODG8400 | Notes for claimants on the reimbursement scheme: when does the scheme not apply

From HM Revenue & Customs · Excise Repayment of Overpaid Duty

The existence of the scheme does not affect your right to claim that the repayment would not unjustly enrich you. Should we reject your claim on the grounds of unjust enrichment, you still have the right of appeal to Tribunal. Even if the Tribunal finds in our favour the option to use the scheme will still be available should you so wish.

The scheme can also be applied to part of your claim. In instances where you have not passed all the duty charged in error on to the consumer, you can request that only that portion passed on be subjected to the scheme.

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