Commentary

V20.318 Correction of errors on returns

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.318 Correction of errors on returns

Part V20 Landfill tax | Commentary

Scottish landfill tax errors

V20.318 Correction of errors on returns1

Overdeclarations and underdeclarations may be adjusted on the SLfT return by either the landfill site operator or Revenue Scotland.

Amendments must be made by the end of the period of 12 months beginning with the relevant date.

The relevant date is:

  1.  

    •     the filing date (no later than 44 calendar days of the end of each quarterly accounting period), or

  2.  

    •     such other date as Scottish Ministers may by order prescribe

Any errors discovered after the 12-month window to adjust a return has expired must be notified

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