# The Value Added Tax (Accounting and Records) Regulations 1989, Regulation 6: Claims for recovery of overpaid tax


Any claim under section 24 of the Finance Act 1989 shall be made in writing to the Commissioners and shall, by reference to such documentary evidence as is in the possession of the claimant, state the amount of the claim and the method by which that amount was calculated.

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Source: https://www.legislation.gov.uk/uksi/1989/2248/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-accounting-and-records-regulations-1989/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.