Enforcement Process
The responsibility for managing breaches in the Landfill Tax Regulations 1996 (‘Regulations’) is split between ENTRUST and the Commissioners of Her Majesty’s Revenue & Customs (HMRC). This is the way we deal with EBs who have not followed the Regulations.
The ENTRUST Enforcement Process document below provides background information on ENTRUST's approach to managing breaches and outlines our procedures for escalating actions if breaches are not addressed.
Our policy for naming and shaming EBs that have not returned their annual statutory return known as the Form 4, is set out below, together with those EBs we have named and shamed under this policy. The Form 4 return must be received or input on-line at our offices by 28 April each year.
| Name | Description | Type |
|---|---|---|
| 2009/2010 Naming and Shaming List | List of EBs that have not returned their annual statutory return (Form 4) | PDF 
|
| 2008/2009 Naming and Shaming List | List of EBs that have not returned their annual statutory return (Form 4) | PDF
|
| 2010/2011 Naming and Shaming List | List of EBs that have not returned their annual statutory return (Form 4) | PDF
|
| Naming and Shaming Policy | Naming and Shaming Policy. | PDF
|
| Enforcement Process | ENTRUST Enforcement Process | PDF
|