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The Tax Collection and Management (Landfill Disposals Tax Records) (Wales) Regulations 2018

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Records in respect of Landfill Disposals Tax

3.  For the purposes of section 38(1) of the Tax Collection and Management (Wales) Act 2016(1) the records that a person who carries out taxable operations must keep and preserve include the following—

(a)the person’s business and accounting records;

(b)transfer notes and any other original or copy records in relation to material brought on to or removed from the authorised landfill site;

(c)all invoices (including landfill invoices) and similar documents issued to the person and copies of such invoices and similar documents issued by the person;

(d)all credit and debit notes or other documents received by the person which evidence an increase or decrease in the amount of any consideration for a taxable disposal, and copies of such notes or other documents issued by the person.

(1)

Section 38 was amended by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, paragraph 5 of Schedule 23.

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