Administering the reimbursement scheme: when to accept an undertaking
Before the undertaking is finally agreed you must be satisfied that the claimant has their scheme, procedures and information in place and is able to apply them as soon as repayment is made. If there are any doubts regarding a claimant’s ability to satisfy the undertakings then you should request to see details of the scheme before agreeing to accept it.
Once procedures have been agreed the revenue trader should return a formally signed copy of the undertaking, see example at ERODG9000. This must be signed by a partner, sole proprietor, authorised signatory or official of the Company and returned to us before any repayment is made.