Regulation 33 Records required to be kept

(1)

Any person who makes a claim must make a record of that claim and the provisions of The Revenue Scotland and Tax Powers Act (Record Keeping) Amendment Regulations 2025^f1 will apply.

(2)

The record referred to in paragraph (1) above must contain the following information in respect of each claim made—

(a)

in respect of each relevant transaction—

(i)

the amount of tax charged on that transaction,

(ii)

the return in which that tax was accounted for and when it was paid,

(iii)

the date and identifying number of the aggregates invoice issued in respect of the relevant transaction,

(iv)

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

(b)

the outstanding amount,

(c)

the amount of the claim,

(d)

the return in which the claim was made, and

(e)

any other information that Revenue Scotland specifies in a published notice.

(3)

Any records made in pursuance of this regulation are to be kept in a single account known as “the aggregates tax bad debt account”.

Annotations

Footnotes

f1: S.S.I. 2025/XXX.