SLfT8001 - Keeping and preserving records

SLfT8001 - Introduction

SLfT legislation guidance covering the requirement to keep and preserve certain records in relation to SLfT.

SLfT8002 - What records must be kept and preserved

You must be able to demonstrate, from the records you keep, that the amount declared on your SLfT return is your correct tax liability and that you are liable to be (or not to be, as the case may be) registered for tax.

As well as waste received at your site you need to keep records of non-waste materials brought in for site engineering.
 
You will need to keep the following records:

Record Description
SLfT account This is your quarterly summary of total SLfT due, detailing any credits of tax and any adjustments.
Non-disposal area account See SLfT3011 for details of the records you must keep if you operate a non-disposal area.
Record of credits

See SLfT6011 for details of records that must be kept for re-use, recycling or incineration.

See SLfT6016 for details of records that must be kept if you claim a credit of tax on waste removed on instructions from the environmental regulator because its presence breaches your licence or permit.
Bad debt relief account If you claim bad debt relief you must maintain a separate bad debt account (see SLfT6004 for details of what a bad debt account must show).
Contributions to environmental bodies If you make contributions to an approved Environmental Body and claim tax credit you must maintain the records detailed in the Scottish Landfill Communities Fund guidance – see SLfT7003 and SLfT7010.
Invoices

You need to keep copies of all invoices (including landfill invoices – see regulation 34 of The Scottish Landfill Tax (Administration) Regulations 2015 and other accounting documents that you issue or receive. If the tax charged is more than the amount of tax due when the waste is disposed of to landfill (for example, because you recycle some of it) you still have to pay us the full amount of tax shown on the invoice.

A landfill invoice required to be kept and preserved must contain the following information:

  • an identifying number;
  • the date of its issue;
  • the date of the disposal or disposals in respect of which it is issued or, where a series of disposals is made for the same person, the dates between which the disposals were made;
  • the name, address and registration number of the person issuing it;
  • the name and address of the person to whom it is issued;
  • the weight of the material disposed of;
  • a description of the material disposed of;
  • the rate of tax chargeable in relation to the disposal or, if the invoice relates to more than one disposal and the rate of tax for each of them is not the same, the rate of tax chargeable for each disposal;
  • the total amount payable for which the invoice is issued; and
  • where the amount of tax is shown separately, a statement confirming that SLfT may not be treated as the input tax of any person.
Sites not using weighbridges If you have agreed a bespoke or special weighing method with us, the records that must be kept will be detailed in your letter of approval.

Other records:

  • business and accounting records;
  • waste transfer notes and other records of materials brought onto or removed from the landfill site;
  • all credit or debit notes and similar documents, including copies, issued or received by you which evidence an increase or decrease in the amount of any consideration for a transaction;
  • evidence of entitlement to exemption;
  • if applicable, site surveys and chemists' analyses of wastes received for disposal;
  • the total tonnage of waste you accept for landfill disposal, with separate entries for standard-rated, lower-rated, exempt and non-taxable wastes; and
  • any other documents required by this notice or any other notice published by us.
 You must also keep these records from the date of your registration.


RSTPA 2014 section 74

The Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015

 

SLfT8003 - Length of time to keep and preserve records

SLfT guidance on how long the records outlined in SLfT8002 must be kept and preserved for. Different time periods apply for records relating to a SLfT return and records relating to a claim (for repayment etc.) not made in a SLfT return.

Records relating to a SLfT return

If the records relate to a SLfT return, you will need to keep and preserve the records until the end of the later of A or B:-

A) The relevant date, which means:

  • the fifth anniversary of the day on which the return is made or, if the return is amended within the 12 month period allowed, the fifth anniversary on the day notice of the amendment is given under section 83 of the RSTPA 2014; or
  • any earlier date as may be specified by us.

B) The date on which:

  • an enquiry into the return is completed (see RSTP1006); or
  • if there is no enquiry, when we no longer have the power to enquire into the return (see RSTP1003).

Records relating to notifying us about registration for tax or making records about material at a landfill site

If the records relate to fulfilling a requirement to notify us about your intention to carry out, or cease to carry out, taxable activities, or relate to making records in relation to material at a landfill site, you will need to keep and preserve the records until the end of:

  • five years from the day on which the notice was given to us about the taxable activity or, as the case may be, five years from the day on which the waste material record was created,

or

  • any earlier date as may be specified by us.

This includes waste transfer notes, even though environmental law only requires their preservation for two years. If, however, this causes you storage problems, involves you in undue expense or causes you other difficulties, you can ask us if you can preserve some of your records for a shorter period. You should always seek our agreement before destroying any of your records if they are less than five years old.

If you fail to keep and preserve records as required above under section 74 of the RSTPA 2014 then you are liable to a penalty under section 78 of that Act (see RSTP3002).

Records relating to claims not in a return

There is a shorter retention period where a person makes a claim other than in a SLfT return or amendment to a return (see RSTP7001). In this case, the person must keep and preserve such records as may be needed to make a correct and complete claim until the later of:

  • the end of the period of three years beginning with the day on which the claim was made;
  • where there is an enquiry into the claim (or an amendment of the claim), the time when the enquiry is completed (see RSTP7007); or
  • where the claim is amended and there is no enquiry into the amendment, the time when we no longer have the power to enquire into the amendment.

If you fail to keep and preserve records as required above under paragraph 3 of schedule 3 to the RSTPA 2014 then you are liable to a penalty – see RSTP3002.

SLfT8004 - Preserving and producing records

Preserving records

As long as your records meet the requirements prescribed by Revenue Scotland, you can preserve them in whatever format - paper and/or electronic - that you prefer, for example:

  • computer hard drive;
  • tablet or smartphone;
  • magnetic tape;
  • flash drive or memory stick; and
  • optical media such as a CD, DVD or Blu-Ray.

If records are kept on a computer and it is later upgraded to a new computer system which is not compatible with the old system, records held on the old system must remain accessible for the time periods specified in SLfT8003. If this is not possible, paper copies of these documents must be kept.
If you preserve the information contained in paper records on computer by transferring the information into an electronic form, the method of storage used must be capable of:

  • capturing all the information needed to make a correct and complete SLfT return; and
  • reproducing that information in a legible form.

Producing records

You must be able and prepared to make your records available to us when we ask to see them. You must also provide any information we request about your taxable activities. We may occasionally visit your premises to audit your records, your accounting systems and your business. We will usually make such visits by appointment, at a time that is convenient for you. See RSTP2001 for further guidance on our investigatory powers.

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