Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Refunds

HM Revenue & Customs
, see all updates

Unjust enrichment: Reimbursement: Checks

To ensure that a claimant is refunding his customers in the agreed manner, we can ask to see his “scheme” records. We should give written notice of our intention to check these records.