# The Plastic Packaging Tax (General) Regulations 2022, Regulation 44: Records relating to reimbursement arrangements: keeping and production

Extent: E+W+S+N.I.

(1) C must keep records in writing of the following matters—
(a) the names and addresses of those persons whom C has reimbursed or whom C intends to reimburse;
(b) the total amount reimbursed to each such person;
(c) the amount of interest included in the total amount reimbursed to each such person; and
(d) the date that each reimbursement is made.
(2) C must preserve such records for the period of 6 years beginning with—
(a) the last day of the accounting period to which the records relate; or
(b) the day C makes the reimbursement to which the records relate,
whichever is the later.
(3) Where an officer of HMRC gives C notice in accordance with paragraph (4) below, C must, in accordance with such notice, produce to the Commissioners or to an officer of HMRC the records that C is required to keep pursuant to paragraph (1).
(4) A notice given for the purposes of paragraph (3) must—
(a) be in writing;
(b) state the day on which and the place and time at which the records are to be produced;
(c) be signed and dated by an officer of HMRC, and
may be given before or after, or both before and after, the Commissioners have paid the relevant amount to C.

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Source: https://www.legislation.gov.uk/uksi/2022/117/regulation/44 (the official version)
Page: https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.