Regulation 10 Records

A registrable person is obliged to keep the following records—

(a)

his business and accounting records;

(b)

his stock record;

(c)

copies of all invoices issued by him;

(d)

all invoices received by him;

(e)

copies of all credit and debit notes or similar documents issued by him;

(f)

all credit and debit notes or similar documents received by him;

(g)

documentary evidence (including the workings and all relevant background documents) to explain and support any calculation of the weight of—

(i)

taxable aggregate which has been subject to commercial exploitation; and

(ii)

exempt aggregate;

(h)

documentary evidence regarding the adjustment of an entry concerning the amount of AL for which he is liable to account;

(i)

documentary evidence regarding any claim by him for a tax credit under regulation 12 (bad debts) including, as appropriate, evidence of insolvency or liquidation and, in each case, regarding any relevant surrounding circumstances;

(j)

documentary evidence regarding any claim by him for a tax credit under regulation 13 (other tax credits) including, as appropriate, evidence of export and end use and, in each case, regarding any relevant surrounding circumstances;

(k)

documentary evidence regarding amounts of aggregate which have been dumped or disposed of to landfill;

(l)

a record of the information he relies on in making each return pursuant to regulation 7;

(m)

any other record that may be directed by the Commissioners or stipulated in a published notice.