# The Landfill Tax Regulations 1996, Regulation 26: Records required to be kept

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

(1) Any person who makes a claim shall make a record of that claim.
(2) The record referred to in paragraph (1) above shall contain the following information in respect of each claim made:
(a) in respect of each relevant disposal—
(i) the amount of tax charged;
(ii) the return in which that tax was accounted for and when it was paid;
(iii) the date and identifying number of the landfill invoice that was issued;
(iv) any consideration that has been received (whether before the claim was made or subsequently);
(v) the details of any transfer note;
(b) the outstanding amount;
(c) the amount of the claim;
(d) the return in which the claim was made.
(3) Any records made in pursuance of this regulation shall be kept in a single account known as “the landfill tax bad debt account”.

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Source: https://www.legislation.gov.uk/uksi/1996/1527/regulation/26 (the official version)
Page: https://openlegislation.uk/landfill-tax-regulations-1996/regulation-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.