FICTIONAL DOCUMENT FOR PRACTICE - no reference to real people, companies or records RESIDENT'S EMAIL (3 November 2026) Good morning, I paid the balance of my 2025/26 council tax twice, in May and in June, £412 each time. I asked for a refund in July and four months later nobody has replied. It is a disgrace: I expect the refund by the end of this month, with interest, or I will go to a solicitor. EXTRACT FROM THE COUNCIL TAX AND CHARGES REFUND POLICY OF BRINDLECOMBE BOROUGH COUNCIL (section 18, fictional) 1. A refund of sums paid but not due is made within 180 days of the date on which the application is received. 2. Interest is paid on refunded sums at the Bank of England base rate, from the date of payment. 3. Applications are made on the Revenues Team's form, with copies of the payment receipts. TEAM NOTES Application received on 10 July 2026, complete, reference 15873. Case checked, double payment confirmed. Refund included in the December payment run; payment will be made by 6 January 2027, within the 180 days. No written reply was sent to the resident: this delay is ours.