Frozen EBs
Freezing of EB Status
It is a Statutory requirement for all EBs to submit a Statutory Annual Return (Form 4) by 28 April each year. However a number of EBs have continually failed to comply with the requirement.
All EBs must submit a Statutory Annual Return (Form 4) by 28 April each year. Yet, certain organsiations consistently fail to meet this deadline. As of April 2015, HMRC implemented a rule that 'freezes' non-compliant EBs, preventing them from receiving or using funds until they submit all overdue returns. This frozen status is lifted once compliance is achieved. EBs transferring funds to a frozen EB also face enforcement actions.
A list of frozen EBs, which is regularly updated, can be accessed on the right-hand side of this page for compliance checks before any fund transfers. EBs that remain non-compliant for two years may be forcibly revoked by the Entrust Board as per our Enforcement Framework. For any discrepancies in the frozen list, please contact the Helpline.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 referred to the Entrust Board for consideration of forcible revocation by HMRC, in line with our Enforcement Framework.