Part V20 Landfill tax | Commentary

V20.173 Penalties

Part V20 Landfill tax | Commentary

V20.173 Penalties

In line with other taxes, the landfill tax penalty regime is wide-ranging and complex. The main penalties are set out in this section. The defence of reasonable excuse can be used to mitigate some but not all of these penalties.

Failure to register or notify HMRC of activities

A failure to register or notify HMRC of a liability to register carries a penalty. From 1 April 2010, that penalty will be applied in accordance with the new penalties regime. If the failure is not deliberate and the taxpayer has a reasonable excuse, no penalty will apply1.

If the failure to register or notify is not deliberate and the taxpayer does not have a reasonable excuse, the penalty will be nil provided the failure is disclosed within 12 months to HMRC unprompted by their investigations or intended investigations. An unprompted disclosure after more than

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial