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HMRC internal manual

Securities Guidance

From
HM Revenue & Customs
Updated
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Introduction and the law: the law on security: Landfill Tax: no appeal allowed against a Notice of Direction to make monthly returns

Under Regulation 11(3) of the Landfill Tax Regulations 1996, where a registrable person is directed to make monthly returns, they have to comply and there is no provision for a review or appeal. There is the option of judicial review.