AIR4050 - Alcoholic Ingredients Relief: Technical guidance: What are the claimant's responsibilities?

Claimants must:

• keep complete and accurate accounts and records relating to the purchase and use of alcohol and any other dutiable products. Records must be kept for six years;
• permit you to enter and inspect the premises and the process of production of any product in which the alcohol is used; or permit access to premises where accounts and records are kept if they are not the producer or manufacturer;
• upon request supply you with information and documents relating to the goods supplied;
• submit claims within three years from the date when the alcohol was incorporated into the eligible article (see paragraph 5.4 of Notice 41);
• comply with the requirements of Notice 41; and
• keep us informed of any changes to the list of authorised signatories.

The Revenue Traders (Accounts and Records) Regulations 1992 give you power of access to any record maintained for business purposes. You may remove, copy or take extracts from any document produced.

If a claimant refuses you access to the records you require to verify a claim, disallow the claim.