ERODG1100 - Introduction: overview

This guidance deals with the handling of claims made by a revenue trader where they have overpaid excise duty. The guidance is aimed at HMRC staff and should not be relied upon by businesses in calculating their taxes and/or duties.

This guidance gives best practise advice on

• recovery of overpaid excise duty
• the principles of unjust enrichment, and
• the reimbursement scheme.

The guidance should be read in conjunction with the Excise Statutory Interest Manual (ESIM) which explains the procedures for claiming statutory interest and the conditions that apply.

The use of the word duty in this guidance in all cases means excise duty.

The general principles in this guidance apply equally to Air Passenger Duty, but see Air Passenger Duty (APD) for guidance on the provisions that are specific to that regime. It does not apply to Landfill tax, Aggregates Levy or Climate change levy, all of which have regime specific provisions for overpaid tax/levy.

This guidance does not explain how a revenue trader may obtain a rebate, repayment, refund or drawback of excise duty in cases where there is already a method or regime in place for doing this. You can find more information on how they may obtain a rebate, repayment, refund or drawback of excise duty in the books of guidance and notices for the specific excise regime.