Regulation 16Z1 Information and evidence in relation to claimsF1

identify the case for repayment or remission described in the repayment and remission reference document relied upon;

identify the goods to which the claim relates;

where the claim is an interchangeable goods claim, identify that it is such a claim;

identify how the eligibility criteria applicable to the claim are met or whether any eligibility criterion has been waived;

contain such information, be accompanied by such documents and evidence and include such declarations as may be specified in a notice published by HMRC.

making the documents or evidence available for inspection by an HMRC officer; or

making available to HMRC information of a description specified in the notice (whether electronically or otherwise).