|HMRC Reference:Notice 212 (August 2014)||View Change History|
This notice cancels and replaces Notice 212 (March 2002).
This notice explains:
This notice does not explain how to obtain a refund of excise duty when there is already a method in place for doing this (eg alcoholic ingredients relief, warehouse warrants, rejected imports).
You will find further information on how to obtain a refund of excise duty in the public notice for the specific excise regime.
This notice is only available through our website at www.hmrc.gov.uk.
The principles set out in this notice also apply to Air Passenger Duty.
This notice does not have force of law but it explains how we interpret the relevant parts of:
If you have paid an amount of duty to us, which was not due, we will repay that amount to you providing you:
Yes. If, because of our error, you have paid duty on goods from your supplier when duty wasn’t due, we will repay that duty if it relates to:
But you will only be entitled to a repayment if:
This notice and the notices for individual excise regimes set out the most common situations leading to an entitlement to repayment of excise duty.
If they do not cover your particular circumstances, and you feel that you still have an entitlement to repayment, you should contact the Helpline.
Statutory interest is a form of compensation we pay when:
Interest is payable at the rate applicable under section 197 FA 1996. It is simple interest rates calculated daily as set out in the Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998. You can find further information about these rates from our website.
You will qualify for statutory interest if we take longer than 30 calendar days to authorise a claim for repayment, or drawback of excise duty.
When we calculate the time taken to authorise the claim, the law allows us to deduct the time taken to:
You will qualify for statutory interest if, after we have made allowable deductions there are still more than 30 calendar days between the date of receipt of your claim and the date we authorise repayment or drawback.
We will pay statutory interest automatically at the same time as we pay your claim for repayment or drawback.
You should take action in accordance with section 7 of this notice.
As explained in paragraph 4.2 statutory interest should be paid automatically if applicable.
However, if you think there has been undue delay in paying your claim but you have not received statutory interest, you should write to the person who dealt with your claim.. You should explain why you feel you are entitled to statutory interest. We will examine all the circumstances relating to the payment of your claim, including the deduction of any reasonable enquiry time, and will either:
If you are not satisfied with our decision, you may take action in accordance with section 7 of this notice.
We will pay statutory interest for a repayment of duty where, because of our error, you either:
If you think you are entitled to interest in any of these circumstances you must make a claim it is not paid automatically.
You can make a combined claim for both repayment of overpaid excise duty and statutory interest.
There is no specific form to make your claim on, but you must make it in writing and include the:
We will not pay a claim for excise duty you have overpaid to us if that would result in you being unjustly enriched.
You cannot claim interest if more than 4 years have elapsed since we authorised your claim for repayment of duty.
We will pay statutory interest if you have paid, or given cash security for, an excise assessment and the tax Tribunal finds that all or part of the amount paid or secured is not due.
If you do not agree with our decision to either:
You can ask for it to be reviewed by an HMRC officer not previously involved in the matter. Your request must be made in writing to the person who issued the decision within 30 days of the date on the decision letter. Or you can appeal to an independent tax Tribunal within 30 days of the date on the decision letter.
If you are not satisfied with the outcome of our review or we do not respond within 45 days from the date you requested the review you have another 30 days within which to appeal to an independent tax Tribunal.
Your Charter explains what you can expect from us and what we expect from you. For more information, go to Your Charter.
We would be pleased to receive any comments or suggestions you may have about this notice. Please write to:
HM Revenue and Customs
Tax Administration Advice
8th Floor Imperial Court
2/24 Exchange Street East
Please note this address is not for general enquiries, the helpline is 0300 200 3700.
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