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HMRC internal manual

Landfill Tax Guidance

From
HM Revenue & Customs
Updated
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Registration: Correction or amendments to register: When is correction or amendment action needed?

The Landfill Tax register is an important Departmental tool for managing the tax. It isvital that it is correct. A valid entry on the register could contain errors in points ofdetail. These may stem from original entry errors that need correction. Alternativelythere may be changes to particulars subsequent to registration, such as a new siteaddress, requiring an amendment to the register. There is no distinction made in practice,between changes to the register arising from a correction or an amendment.

The register must, if it is to be of use, be kept accurate and up to date. If you discoverany error in the register it is your responsibility to take steps to correct it.