# The Value Added Tax Regulations 1995, Regulation 43E: Records


The claimant shall keep records of the following matters—
(a) the names and addresses of those consumers whom he has reimbursed or whom he intends to reimburse;
(b) the total amount reimbursed to each such consumer;
(c) the amount of interest included in each total amount reimbursed to each consumer;
(d) the date that each reimbursement is made.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/37E (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-37E
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.