The responsibility for managing breaches in the Landfill Tax Regulations 1996 (Regulations) is split between ENTRUST and our Commissioners, HM Revenue & Customs (HMRC).
Where we consider that a regulatory breach has occurred, the Enforcement Officer investigates and takes appropriate action. Generally the process detailed in the enforcement framework is followed but for more serious non-compliance or where it is considered funds are at risk the Enforcement Officer can decide to start the process at any stage. The enforcement framework is available on the right hand side of this page.
Each case is unique and will be considered on its own facts and merits. However, there are a number of principles that apply in all circumstances and which ENTRUST will adopt.
At all stages of the enforcement process we will work with you as an EB to try to remedy the breach and coach you to compliance.
A summary of your obligations as an EB to remain compliant with the Regulations can be found on the right hand side of this page.
The decision to impose sanctions against an EB is a serious step. A fair, transparent and proportionate enforcement framework is essential to the maintenance of stakeholder confidence in the regulation of the LCF.
It is a statutory requirement for all EBs to submit a Form 4 Annual Return by 28 April each year. However, a number of EBs have continually failed to comply with the requirement. To address this issue HMRC approved a condition in April 2015 which 'freezes' the status of those EBs who fail to submit their Statutory Annual Return by 28 April.
Once an EB is frozen it can not receive further funds, or spend funds until all outstanding annual returns are submitted. The frozen status will be removed once all outstanding returns have been received. EBs who transfer money to a 'frozen' EB will also be deemed to be non-compliant and will be subject to enforcement action.
A list of those EBs who have been frozen due to non-compliance for not completing a Form 4 Statutory Annual Return is published on the right hand side of this page.
This list is updated on a monthly basis and should be checked every time before transferring money to another EB in order to avoid non-compliance with the Regulations. If you believe that an EB should have been removed from the frozen list please contact ENTRUST on 01926 488 300.
Those EBs who have been on the frozen list for not submitting an Annual Return for two years will be referred to our Board in March of each year for forcible revocation by HMRC, in line with our enforcement framework which is published on the right hand side of this page.