# The Climate Change Levy (General) Regulations 2001, Regulation 8

Extent: E+W+S+N.I.

A registrable person is obliged to keep the following records—
(a) his business and accounting records;
(b) a copy of each CCL accounting document issued by him;
(c) each supplier certificate and supporting analysis document received, issued or prepared by or for him to evidence that a taxable supply (or part of such a supply) by or to him was—
(i) excluded or exempt from CCL, or
(ii) a ... ... reduced-rate supply;
(ca) any record required by or under Part IV(A) (combined heat and power stations);
(d) documentary evidence (including any relevant invoice) detailing each taxable supply made by him;
(e) documentary evidence (including any relevant invoice) received by him in connection with his receipt of any taxable commodity;
(f) documentary evidence regarding the adjustment of an entry concerning the amount of CCL charged for which he is liable to account;
(g) documentary evidence regarding any claim by him for a tax credit under regulation 10 (bad debts), regulation 11 (other tax credits) or Schedule 1 (tax credit for recipient) and, in each case, regarding any relevant surrounding circumstances;
(h) the documents relevant to any special utility scheme binding him;
(i) a record of the information he relies on in making each return pursuant to regulation 5;
(j) any other record that may be stipulated in a published notice.

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Source: https://www.legislation.gov.uk/uksi/2001/838/regulation/8 (the official version)
Page: https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.