Part V20 Landfill tax | Commentary

V20.163 Tax points

Part V20 Landfill tax | Commentary

V20.163 Tax points

The tax point1 is the time when landfill tax becomes due. Landfill tax must be accounted for in the accounting period in which the tax point occurs.

The law allows for two types of tax point. The first is the date of disposal at landfill, and the second is the invoice date.

Where a landfill invoice is issued within 14 days (or longer if an extension to the normal 14-day period has been granted; see below) of a taxable disposal, the date of the invoice is the tax point. The site operator may, however, notify HMRC that he intends

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