Unjust enrichment: Post-undertaking procedures - production of records and visits
Regulation 25(2) requires HMRC to give written notice that we wish to see the reimbursement records. The date and venue should, if at all possible, be agreed between the record holder and the visiting officer. Such a visit will normally be entirely separate from the normal assurance intervention. We imagine only one visit being necessary, although there may be occasions when a number are needed. If an assurance intervention is due there is no reason why the reimbursement records should not be checked at the same time. However, the notice must have been sent to the claimant before any checking of the records can take place.
Once the 90 day refund period has run out, businesses have 14 days in which to return to HMRC any surplus monies. The reason for the 14 day time limit is set out in AGL9800. Soon after this 14 days has run out businesses should be contacted to find out whether all the monies have been reimbursed to their customers. A visit should also be made so that we can check that the monies have been refunded to customers in the agreed manner. Do not accept telephone assurances that the refunds have been made.