INCHP06350 - Special directions: processing claims: referral to compliance / LBS staff

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

Prior to payment (IP Article 885)

The National Duty Repayment Centre (NDRC), Salford can refer a repayment claim to local compliance teams, or Large Business Services (LBS), to request checks for verification at the trader’s premises before making repayment. This could be for the whole claim or specific aspects of a claim but the request must specify the information required or the checks to be carried out. Before such requests are made the NDRC should reach an agreement with the local staff considering urgency and importance of the claim and the availability of local resources. This is to prevent excessive delays in processing claims.

Person(s) to be repaid

Legally the importer is entitled to all repayments. As a matter of practical convenience however, for charges that are reclaimed by an agent, the repayment can be made to the agent provided the conditions of Procedure 20 (INCHP11400) are met.

Method of repayment

NCH prepare a repayment schedule through the electronic repayment system (NIMROD) which is emailed to Cumbernauld who make the repayment.

Copy entries

Repayment claims are not to be authorised without sight of the original import entry. However, the entry details may be obtained from the Management Support System (MSS) and a copy of the original entry obtained from the trader.