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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit - Landfill Tax (LT): earliest date for enforcement of an LT debt

Most registered businesses render returns and pay tax quarterly. A return must be filed and tax paid by the last working day of the month following the end of the relevant accounting period by a registered person (Regulation 11 (2) and Regulation 15 of the Landfill Tax Regulations 1996 [S.I 1996/1527]). If the last working day falls on a weekend or public holiday the due date is brought forward to the last working day.

The Central Collection Unit (CCU LT) send out Landfill Tax returns to registered Landfill Taxpayers (Form LT100) approximately 10 days before the end of each accounting period. The CCU will issue a prime assessment 7 days after the due date if no return is received. The second and third assessments issued in any 12-months period will be inflated by 25% each time.

The preferred methods of payment are credit transfer or cheque. Payment may also be accepted in cash, Euro or direct debit.

The enforcement timetable for civil recovery of an LT debt is generally:

Tax shown as due on return made by a registered person Due date + 1
Assessment issued in absence of a return required from a registered person Issue date + 8
Assessment issued in the absence of an acceptable return from a registered person / officers’ assessment 46 days from date of issue
Assessment reduced or increased on review or on appeal to tribunal 31 days from the original date of issue
Interest 46 days from date of issue of interest notice
Civil penalties 46 days from date of issue of penalty