It is a Statutory requirement for all Environmental Bodies (EBs) to submit a Statutory Annual Return (Form 4) by 28 April each year. However, a number of EBs fail to comply with the requirement.
In April 2015, HM Revenue & Customs (HMRC) addressed this issue by approving a condition which 'freezes' the status of those EBs who fail to submit their Statutory Annual Return by 28 April. The condition is available to read on the right hand side of this page.
Once an EB is frozen it cannot receive further funds, or spend funds until all outstanding Annual Returns are submitted. The frozen status will be removed once all outstanding Annual 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 action to manage the breach.
A list of those EBs who have been frozen due to non-compliance for not completing their Statutory Annual Return (Form 4) is published on the right hand side of this page.
This list is updated regularly and should be checked every time before transferring money to another EB in order to avoid non-compliance with the Landfill Tax Regulations 1996. If you believe that an EB should not be on the frozen list please contact the Helpline on 01926 488 300.
Those EBs who have been on the frozen list for not submitting their Statutory Annual Return for two years will be reviewed by the ENTRUST Board for referral to HMRC for consideration of forcible revocation by HMRC from the LCF scheme, in line with our Breach Management framework.