Landfill tax ― accounting for tax

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Landfill tax ― accounting for tax
  • Submitting a landfill tax return
  • Paying the tax
  • Books and records
  • Errors
  • Penalties and interest
  • Failure to notify penalties
  • Submitting inaccurate landfill tax return / documentation
  • Receiving an assessment that is too low
  • Tax evasion
  • Errors made by HMRC
  • Security
  • Disposal of waste at unauthorised sites ― charging the tax and penalties
  • Reviews and appeals

This guidance note provides an overview of how a business submits its landfill tax return and makes the necessary payment. The note also covers the penalties that can be imposed if a business fails to register and account for landfill tax at the correct time.

This note should be read in conjunction with the Landfill tax ― introduction, Landfill tax ― rates of tax, Landfill tax ― exemptions, Landfill tax ― registration, Landfill tax ― calculating the weight and Landfill tax ― accounting requirements guidance notes.

FA 1996, Part III; FA 2009, s 60; FA 2015, Sch 15; The Landfill Tax Regulations 1996 ; The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 ; The Landfill Tax (Prescribed Landfill Site Activities) Order 2009 ; The Landfill Tax (Amendment) Regulations 2010 ; Landfill Tax (Amendment) Regulations 2015 ; The Landfill Tax (Qualifying Material) Order 2011 ; The Landfill Tax (Qualifying Material) (Amendment) Order 2012 ; Excise Notice LFT1: a general guide to Landfill Tax ; LFT11000; De Voil Indirect Tax Service V20.101 (subscription sensitive)
Submitting a landfill tax return

Businesses that are registered for landfill tax are required to complete and submit a landfill tax return (LT100) normally every three months. The return must be submitted by the due date together with any payment due to HMRC. Businesses can apply to have specific return periods either when they register for the tax or afterwards by writing to HMRC. HMRC will only normally put a business on monthly returns if they consider that there is a risk to the revenue. Businesses can also request non-standard accounting periods if necessary. HMRC announced in late 2016 that businesses can now use the online service to file their landfill tax return, providing, they are registered with the online service. Businesses can use send your Landfill Tax return online  to access the online portal that can be used to file a

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