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HMRC internal manual

VAT Refunds

Unjust enrichment: Regulations: Records

43E Records

“The claimant shall keep records of the following matters—

(a) the names and addresses of those consumers whom he has reimbursed or whom he intends to reimburse;

(b) the total amount reimbursed to each such consumer;

(c) the amount of interest included in each total amount reimbursed to each consumer;

(d) the date that each reimbursement is made.”