In April 2015 HMRC agreed a new condition, which freezes the status of EBs who fail to submit their statutory Annual Return by 28 April each year.
As of 9 June 2015, 116 EBs are now frozen as they have not responded to communication and enforcement action regarding their statutory obligations.
The list of frozen EBs can be found on the enforcement page of our website. It is essential that other EBs review this list to ensure that they do not transfer funds to a frozen EB - an action which would result in them also becoming non-compliant.
Once an EB has submitted their Annual Return they will no longer be frozen. ENTRUST will publish a new list each week which you can access on the enforcement page of our website. It is the responsibility of funding EBs to check this list regularly to ensure they remain compliant.