Waste transfer notes: what goes on one and how long to keep it

What a waste transfer note is and when you need one

A waste transfer note is the written record of waste changing hands. GOV.UK says that for each load of non-hazardous waste you move off your premises, you need a waste transfer note or a document with the same information, such as an invoice.

The Environment Agency publishes a waste transfer note form, but other paperwork is fine if it carries the required information. Our free transfer note maker fills in that form for you, ready to print and sign.

When you don't need one

• In England and Wales, a note is not required for non-hazardous waste if the waste holder does not change, for example when waste moves between premises of the same business.
• Householders dealing with their own household waste are not covered by the transfer note requirement.

Hazardous waste needs a consignment note

If the waste is hazardous, a transfer note is the wrong document. In England, you must use consignment notes to move hazardous waste, and Natural Resources Wales says the same for Wales: if the waste is hazardous, you will need a hazardous waste consignment note. In Scotland, where hazardous waste is called special waste, a consignment note, rather than a WTN, is required.

Who fills it in and signs it

Both sides. GOV.UK says your business and the business taking your waste both need to fill in the sections that apply to you, sign it, and keep a copy. The law in England and Wales requires the note to give the name and address of the transferor and the transferee and be signed by them.

The code of practice says the description is agreed and signed when you transfer waste to another person. Don't leave the description to your carrier: Northern Ireland guidance says you should never rely on waste carriers or waste management contractors to describe your waste for you. Receivers have a job too: if you receive waste, you must ensure the waste matches the written description and that your permit allows you to accept such waste.

What must be on it (England and Wales)

Regulation 35 of the Waste (England and Wales) Regulations 2011 sets out the required content. The note must:

• identify the waste by its List of Wastes code (often called the EWC code) and give a description of it
• state the quantity and whether the waste is loose or in a container, and if in a container, the kind of container
• state the time and place of transfer
• give the SIC code of the person handing the waste over
• give the names and addresses of both parties, and be signed by both
• say in what capacity each party acts (for example producer, importer, carrier, local authority, permit holder, or registered broker or dealer), including the permit number or carrier, broker or dealer registration number where that applies
• confirm the waste hierarchy duty has been met by the person handing the waste over

The description should also flag problems, such as whether the waste needs a special container or can be mixed with other wastes. If a broker or dealer is involved, their details (including their registration number) must be included.

Why "general waste" isn't good enough

The description exists so the next person can handle the waste safely and lawfully. GOV.UK says you must include enough information to help the business taking your waste to handle and dispose of it safely.

Official guidance in Scotland and Northern Ireland is blunt about vague labels. Northern Ireland: it is not acceptable to use simple terms such as 'general waste' or 'rubbish'. Scotland: waste described as "general rubbish" or "muck" does not constitute an adequate description. In England and Wales the law requires the List of Wastes code as well as a description, so a one-word label on its own does not cover what the note must contain.

Season tickets for repeat collections

If the same waste is collected regularly, you don't need a fresh note every time. In England, you can use a season ticket to cover multiple transfers of non-hazardous waste over a period of up to a year, sometimes called an annual waste transfer note.

• The current holder, the carrier and the type of waste must stay the same. If any change, you need a new season ticket or a single note.
• Keep a separate schedule listing the date, time and quantity of each transfer, and the site if it varies. GOV.UK says you can record these details on a spreadsheet, or as part of your invoicing or weighbridge records.
• You must keep your season ticket and schedule for 2 years after the last waste transfer.

Our season tickets guide covers them in more detail, including changes part-way through and renewing.

How long to keep notes, and electronic records

In England and Wales, both parties must keep the written information, or a copy of it, for at least 2 years and produce it to an officer of the appropriate body or of a waste collection authority on demand within 7 days. Failing to produce it can lead to a fixed penalty notice. Hazardous waste consignment notes are kept for three years.

Electronic notes

Paper isn't required. The law says the note may be in electronic form if the person producing it can do so in a visible and legible documentary form, with an electronic signature. The code of practice says the signature can be electronic as long as an enforcement officer can view it.

The code of practice still mentions edoc, the free national online system, but this project has now closed.

Digital Waste Tracking

Digital Waste Tracking is a separate requirement, not a replacement for transfer notes yet. Defra's planned timetable makes it mandatory for receiving site operators in England and Wales from October 2026 and in Northern Ireland and Scotland from January 2027. A second phase for carriers, brokers and dealers is planned to become mandatory for waste collectors from October 2027. For now, the Environment Agency says operators must also continue to complete hazardous waste consignee returns, quarterly waste returns, consignment notes and waste transfer notes as normal alongside it.

Wales, Scotland and Northern Ireland

Wales (Natural Resources Wales)

Wales follows the same law and code as England. The code applies to waste in England or Wales, and the regulator is Natural Resources Wales alongside local councils. NRW says to complete a waste transfer note for each transfer of non-hazardous waste.

Scotland (SEPA)

Scotland has its own code, updated in March 2026, and SEPA are responsible for enforcing compliance. Its list of required content is set by the Scottish regulations and includes postcodes for both parties and the place of transfer, the date, and whether the transferor is the producer or importer, plus the six-digit EWC code, SIC code, and the type, composition and quantity of waste. That list does not mention the time of transfer or a waste hierarchy statement. Notes, including electronic copies, are kept for two years. Season tickets can cover waste of the same description transferred between the same transferor and transferee for up to 12 months, with a log of each load.

Northern Ireland (NIEA)

Anyone you hand waste to must be registered with the Northern Ireland Environment Agency. Notes must include the place, date and time of transfer, the EWC code, the SIC code, signatures and an indication you have complied with the waste hierarchy (where applicable). Keep them for at least two years. A season ticket can be used where the same waste goes from the same place, using the same company, to the same waste management site, for up to 12 months, with a log of each transfer.

Checklist before the waste leaves

1. Is the waste hazardous (special waste in Scotland)? If so, use a consignment note instead.
2. Is the person taking it registered, permitted or exempt for this waste? Check the public register.
3. Does the description say what the waste actually is, with the right List of Wastes (EWC) code? No "general waste" or "rubbish".
4. Are the quantity, container type, both names and addresses, SIC code and registration or permit numbers filled in?
5. Is the place, date and time of transfer recorded?
6. In England and Wales, and in Northern Ireland where it applies, have you included the waste hierarchy statement?
7. Have both sides signed, on paper or electronically?
8. If it's a season ticket, is the schedule or log updated for this load?
9. Is a copy filed where you can find it quickly, for at least 2 years?

Common questions

How long do you have to keep waste transfer notes?

At least 2 years. In England and Wales both parties must keep the note, or a copy of it, for at least 2 years and produce it to an officer on demand within 7 days, and the rule is two years in Scotland and at least two years in Northern Ireland too. Hazardous waste consignment notes are kept for three years.

Can an invoice be used as a waste transfer note?

Yes, if it carries the same information. GOV.UK says that for each load of non-hazardous waste you move off your premises you need a waste transfer note or a document with the same information, such as an invoice. The Environment Agency publishes a waste transfer note form, but other paperwork is fine if it has the required information.

Who signs a waste transfer note?

Both sides: the business handing the waste over and the business taking it. GOV.UK says both need to fill in the sections that apply to them, sign it, and keep a copy. The signature can be electronic as long as an enforcement officer can view it.

What is an annual waste transfer note?

It is another name for a season ticket, which in England can cover multiple transfers of non-hazardous waste over a period of up to a year, as long as the holder, the carrier and the type of waste stay the same. You keep a schedule of the date, time and quantity of each transfer, and you must keep the season ticket and schedule for 2 years after the last waste transfer.

Do you need a waste transfer note for hazardous waste?

No, hazardous waste needs a consignment note instead. In England you must use consignment notes to move hazardous waste, and Natural Resources Wales says the same for Wales. In Scotland, where hazardous waste is called special waste, a consignment note, rather than a WTN, is required.

Check the official guidance

This guide is based on these pages. Rules change, so check them for the latest position.

• Dispose of business or commercial waste: Waste transfer notes (GOV.UK)
• Waste duty of care: code of practice (GOV.UK, Defra and Environment Agency)
• The Waste (England and Wales) Regulations 2011, regulation 35 (legislation.gov.uk)
• Duty of care waste transfer note form (GOV.UK, Environment Agency)
• edoc, electronic duty of care (GOV.UK)
• Hazardous waste: Consignment notes (GOV.UK)
• Developing the digital waste tracking service (GOV.UK, Defra)
• Digital Waste Tracking goes live: a major step forward in stopping waste crime (Environment Agency blog, GOV.UK)
• Waste duty of care (Natural Resources Wales)
• Managing controlled waste - duty of care: code of practice (Scottish Government)
• Managing controlled waste - duty of care: code of practice, 2. Your Obligations as a Waste Producer (Scottish Government)
• Managing controlled waste - duty of care: code of practice, 8. Transfer Notes (Scottish Government)
• What is a waste transfer note? (nibusinessinfo.co.uk, Northern Ireland)
• Duty of care when transferring your business waste (nibusinessinfo.co.uk, Northern Ireland)