Regulation 16Z6 Notification of errorsF1
Paragraph (2) applies where—
the claimant becomes aware of an error in the claim for repayment or remission; or
the claimant becomes aware that repayment or remission has been granted in error.
The claimant must—
notify HMRC as soon as practicable of details of the error, including when it first came to the claimant’s attention; and
make the notification in such form, and accompany it with such additional information or documentation, as HMRC may specify by notice.
If requested by an HMRC officer, the claimant must provide to the officer such additional information regarding the matters referred to in paragraph (1) as the officer reasonably requires.
Where—
a repayment and remission agent made the claim on behalf of a principal; and
the principal becomes aware of a matter described in paragraph (1),
paragraphs (2) and (3) apply to the principal as if the references to the claimant were to the principal.
HMRC may publish a notice specifying the matters referred to in paragraph (2)(b).