PART 3Repayments by Assessment to Income Tax
Personal return25.
For the purposes of establishing the amount of the repayment which a borrower is required to make for a tax year under regulation 24, HMRC may require the borrower—
(a)
to include such information as may reasonably be required, in a return required to be made and delivered under section 8 of the 1970 Act ; and
(b)
to deliver with the return such accounts, statements and documents as may reasonably be required relating to information contained in the return as a result of paragraph (a).