Regulation 38 Evidence required in support of claim
The claimant, before making a claim, must hold in respect of each claim—
records or any other documents showing that the claimant has accounted for and paid tax on the activity,
records or any other documents which evidence the applicability of the relevant circumstances conditions referred to in regulation 37(2), including as appropriate, evidence of export, movement and end use, and
any other records or documents that Revenue Scotland specifies in a published notice.
Where regulation 37(2)(b) applies to the aggregate in respect of which a credit is claimed, paragraph (1) applies with the following modifications—
the claimant need not hold the records or documents before making the claim,
the claimant must obtain the records or documents within a period of three months beginning on the day of making the claim, and if the claimant does not do so then sub-paragraph (c) applies,
the claimant must amend the return for the accounting period where the claim was made by removing the claim from that return.