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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Landfill Tax (LT): Who is liable to pay the debt? UK agents of non-established taxable persons (NETPs)

It is rare for an LT licence/permit-holder or other person liable to pay Landfill Tax to be incorporated or resident abroad but nothing in the legislation prevents this. In such circumstances, the licence/permit–holder must appoint a UK agent to act on his behalf.

UK agents are not liable for debts incurred by the licence/permit-holder. It may be possible to petition for the bankruptcy or winding up of a foreign licence-holder if insolvency jurisdiction can be established.

The provision for mutual assistance between Member States in the European Union in the recovery of tax debts does not currently extend to the collection of Landfill Tax debts.