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Home / De-Voil /Part V20 Landfill tax /Division V20.1B Scottish landfill tax /Registration and accounting / V20.316 Records and returns
Commentary

V20.316 Records and returns


Part V20 Landfill tax

Site operators are required to keep certain accounts and records1 to demonstrate the accuracy of the tax declared on their landfill tax returns. These accounts and records are:

  1. Ìý

    •ÌýÌýÌýÌý business and accounting records

  2. Ìý

    •ÌýÌýÌýÌý a SLfT account

  3. Ìý

    •ÌýÌýÌýÌý a non-disposal area account

  4. Ìý

    •ÌýÌýÌýÌý record of credits

  5. Ìý

    •ÌýÌýÌýÌý bad debt relief account

  6. Ìý

    •ÌýÌýÌýÌý contributions to environmental bodies

  7. Ìý

    •

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Web page updated on 17 Mar 2025 13:31