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

Claimants must:

• exercise control over the production or manufacture of eligible articles;
• keep complete and accurate accounts and records relating to the purchase and use of alcohol and any other dutiable products. (Normally a claimant’s own commercial purchase, stock, production and sales records will be sufficient for our purposes.) 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;
• upon request supply you with information and documents relating to the goods supplied;
• submit claims within one month of the end of the production period (see paragraph 6);
• 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.