Evidence and record keeping
Evidence in support of claims
22.—(1) A claimant must—
(a)on the day the claim is made, hold the evidence specified in paragraph (2) in respect of each taxable disposal to which the claim relates, and
(b)preserve that evidence for a period of 6 years beginning with that day.
(2) The evidence is—
(a)a copy of the landfill invoice issued in respect of the disposal;
(b)records or other documents showing that the claimant—
(i)has accounted for the disposal in a tax return, and
(ii)has paid the amount of tax payable under section 42(1) or (1A) of LDTA in respect of the return;
(c)records or other documents relating to any payment made by the customer in respect of the consideration for the disposal;
(d)records or other documents relating to—
(i)any debt owed by the claimant to the customer, or
(ii)any enforceable security held by the claimant in relation to the customer;
(e)records or other documents relating to any steps taken to recover the outstanding consideration for the disposal.
Customer insolvency credit record
23.—(1) A claimant must maintain an up-to-date record of the claim (a “customer insolvency credit record”) throughout the recording period.
(2) The recording period begins with the day on which the claim is made, and ends with the date that is the sixth anniversary of the later of—
(a)the day on which the claim was made, and
(b)the day on which the record of the claim was most recently updated.
(3) The record must contain the following information in respect of each taxable disposal to which the claim relates—
(a)the amount of tax chargeable on the disposal;
(b)the consideration for the disposal;
(c)the tax return in which the disposal was accounted for, and the date on which any tax payable in respect of the return was paid;
(d)the identifying number of the landfill invoice issued in respect of the disposal, and the date on which it was issued;
(e)in the case of a disposal of material for which a written description is required by virtue of section 34(1)(c)(ii) of the Environmental Protection Act 1990(1), the written description;
(f)the amount paid in respect of the consideration for the disposal, including any payment treated as being allocated to that debt by virtue of regulation 16 (whether before or after the making of the claim), and the amount of outstanding consideration;
(g)any steps taken to recover the outstanding consideration for the disposal.
(4) The record must also contain the following information—
(a)the total amount of the claim;
(b)the tax return in which the claim was made;
(c)the total amount of outstanding consideration in respect of which the claim is made.
(5) Where a claimant makes more than one claim, the records that must be maintained under this regulation must be kept in a single account (to be known as “the customer insolvency credit summary”).
1990 c.43. Section 34(1) has been amended by S.I. 2000/1973, S.I. 2007/3538, S.I. 2010/675 and S.I. 2011/988. There are other amendments to section 34(1) which are not relevant to these Regulations.