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HMRC internal manual

VAT Refunds

Unjust enrichment: Regulations: 43F Production of records

43F Production of records

“(1) Where a claimant is given notice in accordance with paragraph (2) below, he shall, in

accordance with such notice produce to the Commissioners, or to an officer of theirs, the records that he is required to keep pursuant to regulation 43E above.

(2) A notice given for the purposes of paragraph (1) above shall—

(a) be in writing;

(b) state the place and time at which, and the date on which the records are to be produced; and

(c) be signed and dated by the Commissioners, or by an officer of theirs,

and may be given before or after, or both before and after the Commissioners have credited the relevant amount to the claimant.