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  1. Home
HMRC internal manual

Excise Repayment of Overpaid Duty

From:
HM Revenue & Customs
Published
18 April 2016
Updated:
28 January 2020 - See all updates
  1. Back to contents

ERODG3000 - Claims for excise duty where there has been an error by HMRC: contents

  1. ERODG3100
    »Ê¹ÚÌåÓýapp legal basis for such claims
  2. ERODG3200
    Making a claim under Schedule 3 of Finance Act 2001
  3. ERODG3250
    When may a claim be made under Schedule 3 of the Finance Act 2001
  4. ERODG3300
    How to make a claim
  5. ERODG3400
    Are there any conditions
  6. ERODG3500
    What documentary evidence is required
  7. ERODG3600
    Are there any time limits
  8. ERODG3700
    What about unjust enrichment
  9. ERODG3800
    What amount should be repaid
  10. ERODG3900
    What constitutes an error by HMRC
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