Record keeping requirements

1. Overview
2. What records must be kept and preserved
3. Length of time to keep and preserve records
4. Preserving and producing records

Overview

As a Scottish Aggregates Tax taxpayer, you will be required to keep and preserve certain records that relate to the tax. The following guidance gives details about the records you need to keep and the length of time that you need to keep them.

Revenue Scotland can also request copies or original records if they are required to ensure the correct tax has been declared and paid. Further detail of this can be found in the RSTPA guidance on record keeping.  

What records must be kept and preserved

You must be able to demonstrate, from the records you keep, that the amount declared on your Scottish Aggregates Tax return is the correct tax liability.

You will need to keep the following records:

1. Scottish Aggregates Tax business and accounting records
2. Scottish Aggregates Tax account (further details below)
3. Scottish Aggregates Tax, tax credits account (further details below)
4. Scottish Aggregates Tax bad debts account (further details below)
5. records of exempt aggregate
6. invoices (including aggregates invoices)
7. weighbridge tickets
8. records of approved methods
9. transfer notes, haulage slips or other documentation that relates to material you have brought into or taken from your registered site
10. records of material dumped or put to landfill
11. an annual record of all industrial and agricultural processes relief claims including customer and address details 

As well as the records for the aggregate received at your site you also need to keep records of materials brought in for site engineering. 

If you are exempt from Scottish Aggregates Tax registration, you will be required to keep records to demonstrate the exemption applies. 

You may be required to keep additional records if Revenue Scotland deem it necessary. Should this be the case, Revenue Scotland will publish this requirement in our guidance. 

For further detail on exemptions see the exemptions guidance.

Scottish Aggregates Tax Account 

This should be a regular summary of the total Scottish Aggregates Tax due for each period. Entries should be separated by aggregate type, detailing the gross tax due for each.  

See our guidance on tax credits and tax calculation.

Tax credits 

You should maintain an account of any tax credits you include on your Scottish Aggregates Tax return.  

If you claim any credits other than bad debt relief on your return, you must keep evidence and records to show you were entitled to claim that amount.  

Bad debts 

You should maintain an account of any bad debt relief you seek to claim on your Scottish Aggregates Tax returns.  

To claim bad debt relief, you must have kept the following evidence in support of your claim:

1. a copy of the aggregates invoice to which the claim relates
2. records showing you have accounted for, and paid the tax on, the activity
3. record showing that you have written off the amount in your accounts as a bad debt 

See the guidance on tax credits for more information on what information is required for bad debts. 

Length of time to keep and preserve records 

Different time periods apply for the keeping and preserving of records relating to a Scottish Aggregates Tax return and records relating to a claim (for repayment etc.) not made in a Scottish Aggregates Tax return.  

Records relating to a Scottish Aggregates Tax return 

If the records relate to a Scottish Aggregates Tax return, you will need to keep and preserve the records until the end of the later of 1. or 2.:

1. 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 of the day the notice of the amendment is given under section 83 of the RSTPA 2014

or 

• any earlier date as may be specified by Revenue Scotland. 

2. The date on which:

• an enquiry into the return is completed (see RSTP1006)

or 

• if there is no enquiry, when Revenue Scotland no longer has the power to enquire into the return (see RSTP1003). 

Records for registrable persons carrying out taxable activity 

If the records relate to fulfilling a requirement to notify Revenue Scotland about your intention to carry out, or cease to carry out, taxable activities, you will need to keep and preserve the records until the end of: 

1. five years from the day on which the notice was given to Revenue Scotland about the taxable activity  

or 

2. any earlier date as may be specified by  Revenue Scotland 

This includes records where a separate legal obligation  requires their preservation for less than five years. If, however, this causes you storage problems, involves you in undue expense, or causes you other difficulties, you can ask Revenue Scotland 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 then you may be liable to a penalty under section 78 of RSTPA 2014 (see RSTP3002). 

There are record-keeping requirements for the weighing of aggregate, as well as requirements should you seek to make a tax credit claims on a Scottish Aggregates Tax return. Further detail on these requirements can be found in: 

• tax calculation guidance
• tax credit guidance

Records relating to claims not in a return 

There is a shorter retention period where a person makes a claim other than in a Scottish Aggregates Tax 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: 

1. the end of the period of three years beginning with the day on which the claim was made
2. where there is an enquiry into the claim (or an amendment to the claim), the time when the enquiry is completed (see RSTP7007)
3. where the claim is amended and there is no enquiry into the amendment, the time when Revenue Scotland no longer has 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. 

Preserving and producing 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.  

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 length of time to keep and preserve records. 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: 

1. capturing all the information needed to make a correct and complete Scottish Aggregates Tax return  

and 

2. reproducing that information in a legible form 

Producing records

You must be able and prepared to make your records available to Revenue Scotland 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 a 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.