Guidance

Sending returns and keeping records for Landfill Tax

Find out how to submit a Landfill Tax return and what supporting records you need to keep.

Returns

Your Landfill Tax registration certificate will tell you when your first return is due.

HM Revenue and Customs (HMRC) will send you a return form (LT100) within 2 weeks of the end of each accounting period.

You’ll be given a deadline for sending the return. This is usually the last working day of the month, following the end of the return period. This excludes any weekends or public holidays.

If you have non-standard accounting periods HMRC will let you know when you need to send your returns.

You can send your return online. If you don’t receive a notice to file your return or need to send a paper copy contact HMRC.

You need to pay Landfill Tax at the same time as filing the return.

If you don’t file your return on time, you may get a penalty.

Correct an error on a return

All corrections should be made within 4 years of the accounting period in which the error was made.

Errors if you’re VAT registered

You can correct net errors on previous returns up to a maximum of £50,000 if you’re VAT registered.

You’ll be able to include any under-declarations or over-declarations in your online return.

The error mustn’t be over 1% of your box 6 figure on your VAT return for that period.

Errors if you’re not VAT registered

You can correct net errors on previous returns up to a maximum of £10,000 if you’re not VAT registered.

Under-declarations or over-declarations can be included in your online return.

Errors over these limits

You must write to HMRC about the error. Include:

  • the error amount
  • the accounting period
  • an explanation of how the error occurred

You should show under-declarations and over-declarations separately. HMRC will then write to you to tell you how much tax you may owe and how to pay.

Records you must keep

The records you must keep should prove the amounts declared on your returns are correct. You must keep them for 6 years and can store them in any format. You must be able to produce the records whenever HMRC ask to see them. This will include:

  • Landfill Tax account
  • information area account
  • record of credits
  • bad debt relief account (you only need to keep this account for 5 years)
  • contributions to environmental bodies
  • invoices
  • weighbridge tickets

Also, as soon as you’re registered you should also keep records of:

  • business and accounting records
  • waste transfer notes and other records of materials brought onto or removed from the landfill site
  • credit and debit notes, and similar documents, issued or received
  • site surveys and chemists’ analyses of wastes received for disposal
  • the total tonnage of waste you accept for landfill disposal, with separate entries for standard-rated, lower-rated and exempt wastes
  • loads accepted under each authorisation to receive waste under the former exemption for contaminated land

Appeal a penalty

You have the right to appeal a penalty if you get one from HMRC.

HMRC will also take into account any reasonable excuse for making an error.

Published 15 December 2014
Last updated 20 December 2016 + show all updates
  1. You can now send Landfill Tax returns online. This page has been updated to let you know how this new process works.
  2. First published.