ESIM1200 - Introduction: who is this guidance for

This guidance provides technical and procedural advice for staff in HMRC who administer Excise Statutory Interest. The guidance outlines the following:

• The law
• Departmental rules, and
• General advice on interpreting the above

This guidance is intended for use by HMRC staff and should not be relied upon by businesses in calculating their tax and duties. It should be read in conjunction with Excise Repayments of Overpaid Duty Guidance (ERODG).

The use of the word duty in this manual in all cases means excise duty, and the principles apply equally to Air Passenger Duty. It does not include Landfill Tax, Climate Change Levy or Aggregates Levy.