The Landfill Tax Regulations 1996

Records required to be kept

26.—(1) Any person who makes a claim shall make a record of that claim.

(2) The record referred to in paragraph (1) above shall contain the following information in respect of each claim made:

(a) in respect of each relevant disposal—

(i) the amount of tax charged;

(ii) the return in which that tax was accounted for and when it was paid;

(iii) the date and identifying number of the landfill invoice that was issued;

(iv) any consideration that has been received (whether before the claim was made or subsequently);

(v) the details of any transfer note;

(b) the outstanding amount;

(c) the amount of the claim;

(d) the return in which the claim was made.

(3) Any records made in pursuance of this regulation shall be kept in a single account known as “the landfill tax bad debt account”.