As an Environmental Body (EB) enrolled with us it is a statutory requirement that you submit a Statutory Annual Return (Form 4) by 28 April each year. The Form 4 covers the period of 1 April to 31 March.
You are required to complete a Form 4 even if you have not received or spent any LCF money during the reporting period or if your EB plans to revoke from the Scheme.
The guides at the bottom right hand side of this page provide you with the steps you should follow to submit either a nil return where you have had no LCF activity in the reporting period, or a Form 4 where you need to report LCF money received and/or spent in the reporting period, onto EOL.
On your Form 4 you will need to provide us with details of:
It is a statutory requirement for EBs to submit a Form 4 Annual Return by 28 April each year. HMRC have approved a new condition which allows us to freeze EBs who, despite going though the normal enforcement process following non-submission of the annual return, still do not submit it. The enforcement process will now include a warning that the EB is at risk of being frozen and explaining what this means.
Once frozen, an EB would not be able to receive further funds or spend funds until all outstanding annual returns are submitted. The freezing would be lifted once all outstanding returns have been received.
EBs who have been frozen will be published on the Enforcement page of ENTRUST's website so that other EBs can ensure that they do not transfer funds to a frozen EB - an action which would result in them becoming non-compliant. You can read more about the new condition in the document on the right hand side of this page.