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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: What are the scheme conditions

ERODG8500 | Notes for claimants on the reimbursement scheme: What are the scheme conditions

From HM Revenue & Customs · Excise Repayment of Overpaid Duty

A repayment under the scheme will only be made to you if you agree to the following

  • Sign an undertaking (copy attached). Once signed this cannot be amended

  • Refund your consumers within 90 days of receiving your repayment

  • Any amounts of monies not refunded to your consumers after 90 days must be repaid to us within 14 days. We will not issue reminders for this, but will assess

  • You keep records that show details of the names and addresses of the consumers you intend to reimburse, detail the total amount paid to each consumer and the date on which the refund was made.

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