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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: how soon after being repaid should claimants start refunding consumers

ERODG8600 | Notes for claimants on the reimbursement scheme: how soon after being repaid should claimants start refunding consumers

From HM Revenue & Customs · Excise Repayment of Overpaid Duty

We would normally expect you to have the scheme ready to implement when we receive your signed undertaking. You should start contacting consumers immediately rather than waiting for the 90-day period to begin before doing this.

You may request an extension to the 90-day period but must have valid reasons for wanting to do this. A late start to refunding the money without good cause would not be seen as a valid reason for extending the 90-day limit.

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