Landfill tax errorsV20.171 AssessmentsHMRC has the power to issue assessments where1: • returns have not been made • documents have not been retained to allow the verification of returns • facilities have not been made available to allow HMRC to verify returns • landfill tax credits have been incorrectly claimedWith 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: • two years after the end of the accounting period, and • one year after evidence of facts, sufficient in
HMRC has the power to issue assessments where1:
• returns have not been made
• documents have not been retained to allow the verification of returns
• facilities have not been made available to allow HMRC to verify returns
• 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:
• two years after the end of the accounting period, and
• one year after evidence of facts, sufficient in
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