V22.116A Records

V22.116A Records

From the date of registration HMRC requires that the following records, in addition to normal commercial documentation, are kept for six years.

  1.  

    •     aggregates levy account summarising the total amount of aggregates levy due

  2.  

    •     evidence to support any credits for reliefs and exemptions

  3.  

    •     bad debt relief account

  4.  

    •     business and accounting records

  5.  

    •     records of materials brought onto or removed from the registered site

  6.  

    •     records of waste that has been dumped or put to landfill

  7.  

    •     all credit or debit notes, and similar documents, issued or received by you

  8.  

    •     any other documents required by

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