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Home / De-Voil /Part V20 Landfill tax /Division V20.1 Landfill tax /Registration and accounting for landfill tax / V20.162 Landfill tax records and returns
Commentary

V20.162 Landfill tax records and returns


Part V20 Landfill tax

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. Ìý

    •ÌýÌýÌýÌý business and accounting records

  2. Ìý

    •ÌýÌýÌýÌý a landfill tax account

  3. Ìý

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

  4. Ìý

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

  5. Ìý

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

  6. Ìý

    •ÌýÌýÌýÌý such other records as HMRC

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Web page updated on 17 Mar 2025 14:22