Regulation 24 Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded
The claimant shall keep records of the following matters—
(a)
the names and addresses of those persons (recipients) whom he has reimbursed or whom he intends to reimburse;
(b)
the total amount reimbursed to each such person (recipient);
(c)
the amount of interest included in each total amount reimbursed to each person (recipient);
(d)
the date that each reimbursement is made.