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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: Changes to a group registration

LFT10030 deals with group registrations generally. Thisparagraph covers the addition of a member to an existing group, any change to an existinggroup registration, or a change of the representative member:

  • Where a company joins a group registration, ensure any existing registration (for that company) is cancelled.
  • When a company leaves a group registration (through their own request or exclusion by the Department), ensure its liability to be separately registered is considered.
  • Form LT12 should be completed for any changes to the registration, or a change of the representative member.
  • For a change of the representative member, the request for a company to cease acting as the representative member for the group must be accompanied by the appointment of a new representative member. This will require the completion of Form LT50, and LT51 if the old representative member is remaining in the group.
  • If the new representative member is in another Risk team’s area, transfer the LT folder.
  • If the old representative member is leaving the group altogether, consider the liability for a separate registration.
  • If the old representative member is staying in the group, the CCU system will automatically allocate it a new reference number within the group.
  • Any disbanding of a group registration, or refusal of an application, should be dealt with by the representative member’s Risk team.
  • All changes to group registrations must be notified in writing to the CCU.