Excise Notice 207: Excise duty drawback

Released 05 April 2019

HMRC have published a new version of Excise Notice 207 Excise duty drawback which will apply after the UK has left the EU.

Excise Notice 207 Excise duty drawback (5 April 2019) explains about excise duty drawback, which is a refund of UK excise duty, after the UK leaves the EU. The new notice (apart from section 6) applies from 11pm UK time on 12 April 2019 (‘EU Exit day’). Section 6 and paragraph 7.6 of the new notice contains transitional provisions relating to circumstances where a notice of intention to claim drawback was submitted before exit day but the claim is not finalised before exit day.

Before EU Exit day, the May 2014 version of Notice 207 continues to apply. The 2014 version has been updated to describe changes to drawback following the UK’s withdrawal from the EU.

View the new notice Excise duty drawback (Excise Notice 207).

View the updated 2014 version of the notice at Excise Notice 207: Excise Duty drawback.

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