Part V20 Landfill tax | Commentary

V20.171 Assessments

Part V20 Landfill tax | Commentary

Landfill tax errors

V20.171 Assessments

HMRC has the power to issue assessments where1:

  1.  

    •     returns have not been made

  2.  

    •     documents have not been retained to allow the verification of returns

  3.  

    •     facilities have not been made available to allow HMRC to verify returns

  4.  

    •     landfill tax credits have been incorrectly claimed

With effect from 1 April 2018, HMRC also has the power to assess unregistered persons in respect of material illegally dumped.

Assessments cannot be made after the later of:

  1.  

    •     two years after the end of the accounting period, and

  2.  

    •     one year after evidence of facts, sufficient in

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