Retention of Records
Monday, 29 June 2009
Currently, the Landfill Tax Regulations 1996 do not specify the time periods that Environmental Bodies must retain records required by ENTRUST. Having received requests from a number of EBs asking for guidance, ENTRUST has endeavoured to establish what timescales are deemed reasonable and proportionate and has recently requested clarification from HMRC of Regulation 33A(1)(d)(i)-(v) which, in summary, requires an approved body to make and retain certain records.
EBs interested in providing input on this issue, please look at the Retention of Records document on our Library page and provide answers to the questions by 27 July 2009 to hannahwilliams@entrust.org.uk