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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Record Keeping: What records must be kept: Aggregates levy, climate change levy and landfill tax general requirements

As well as having to comply with record-keeping obligations for other taxes and duties, a person needs to keep specific records for the purposes of aggregates levy, climate change levy and landfill tax.

Aggregates Levy

Where applicable, all registered aggregates operators need to keep records relating to

  • the commercial exploitation of aggregates
  • tax credits (claims for credits for exports and other reliefs, for example, end use relief)
  • exempt aggregate
  • levy paid purchases of aggregates, non-taxable materials, for example, bitumen and recycled materials
  • imports
  • special schemes

    • sites not using weighbridges
    • mixes
    • water discounting
  • bad debt relief
  • materials brought onto or removed from the aggregates site
  • waste sent to a landfill site and discarded into the active void
  • all credit or debit notes, and similar documents
  • weighbridge tickets
  • accounting documents such as invoices
  • any other documents required by the aggregates levy notice or any other notice published by HMRC.

Climate Change Levy

Suppliers of taxable commodities or those using deemed self-supplies must keep records for the following areas.

  • Climate change levy account - monthly or three-monthly summary of the total levy due, detailing the build up of the levy return (form CCL 100).
  • Climate change levy accounting documents (CCLADs) - gas and electricity companies must keep copies of the CCLADs issued. Suppliers of other taxable commodities must retain copies of the sales invoices issued for the overall supply, used to account for the levy.
  • Bad debt relief - if bad debt relief is claimed the supplier must maintain accounting records that include details of the levy.
  • Special utility scheme - any records required or maintained as part of the special utilities scheme.
  • Certificates - if a customer claims a reduced rate, half rate (no longer applicable), exemption or exclusion, the supporting VAT certificate or supplier certificate form PP11 (or equivalent) should be retained to give evidence of the relief from the levy.
  • Other records:

    • business and accounting records in respect of the levy
    • all credit and debit notes and similar documents, issued or received in respect of the levy
    • any other documents required by a notice published by HMRC.

Customers receiving taxable commodities must keep

  • business and accounting records to show that the levy has been charged
  • copies of VAT certificates and supplier certificate forms PP10 and PP11 or equivalent (if the customer is claiming an exemption, exclusion or reduced rate)
  • any necessary records to support statements on the relief certificates.

Landfill Tax

Where applicable, all registerable landfill site operators need to keep records relating to

  • waste received at the site
  • evidence of tax liability
  • evidence of entitlement to exemption
  • tax free areas (for periods to 31 August 2009) or the replacement ‘information areas’ (from 1 September 2009)
  • credits claimed
  • contributions to enrolled environmental bodies
  • water discounting applied
  • contaminated land exemption certificates held.

Specifically, they should keep

  • landfill tax accounts
  • bad debt relief accounts
  • invoices
  • credit and debit notes
  • weighbridge tickets and waste transfer notes
  • special scheme records where sites are not using weighbridges
  • records of waste/materials used on site and for what purpose

Paragraph 14.1 of Notice LFT1 contains a more detailed list.

Records not required to be kept

From 1 April 2010 HMRC can make regulations that may

  • specify the records and supporting documents that must be kept
  • specify the records and supporting documents that need not be kept
  • make different provisions for different cases, and
  • specify records by way of a notice.

We have not made any such regulations yet for AL, CCL or LT.

FA01/SCH7/PARA2 & 3

FA00/SCH6/PARA125

FA96/SCH5/PARA2

FA09/SCH50/PARAS15 - 21