Once a business joins the scheme, it is the business’s
responsibility to make the refund. HMRC’s only responsibility
is to ensure that the business has met the terms of the
undertaking. Under no circumstances should repayments be made by us
to the business’s consumers.
The scheme does not allow the business to retain some of the
refund to cover its costs - Regulation 14C(b) - as this would
defeat the scheme’s purpose. If an administration fee has
been charged this can be recovered by assessment action, see
LFT12180.
