Commentary

V20.162 Records and returns

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.162 Records and returns

Part V20 Landfill tax | Commentary

V20.162 Records and returns

Site operators are required to keep certain records in order to demonstrate the accuracy of the tax declared on their landfill tax returns1. These records are:

  1.  

    •     business and accounting records

  2.  

    •     a landfill tax account

  3.  

    •     transfer notes and any other original or copy records in relation to material brought onto or removed from the landfill site

  4.  

    •     all invoices and similar documents issued to him and copies of such invoices and similar documents issued by him

  5.  

    •     all credit or debit notes or other documents received by him, and copies of such documents that are issued by him

  6.  

    •     such other records as HMRC may specify in a published notice

HMRC specifies that certain other

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