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HMRC internal manual

VAT Refunds

Unjust enrichment: Reimbursement: The undertaking

Once the procedures have been agreed, a formal copy of the undertaking should be sent to the business for his signature. 

Remember however that before the undertaking is finally agreed we would expect businesses to have their schemes and information prepared and to begin contacting customers as soon as the refund is made.

Although we don’t expect you to check this, if you have any reason for believing that the business, having signed the undertaking, is unable to meet its obligations, you should ask to see details of the scheme before agreeing to it.

If there are any difficulties, you should contact the Tax Administration, Litigation and Advice (TALA) team (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

Under no circumstances should a refund be made until you have received a satisfactory undertaking.