We have published the updated list of Environmental Bodies (EBs) frozen for failure to complete one, or more, Statutory Annual Return. The list is available on the right hand side of this page and on the Frozen EB page of the ENTRUST website.
It is a statutory requirement for all EBs to submit a Statutory Annual Return (Form 4) by 28 April each year. 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 can be read on the Frozen page of our website.
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 enforcement action. The 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) (Regulations).
We understand that the current COVID-19 situation has caused difficulties for many organisations and we would like to thank EBs who have completed their Statutory Annual Return this year. As reporting obligations are set out in the Regulations they cannot be readily changed. Therefore, the Statutory Annual Return (Form 4) deadline of 28 April 2020 remained in place for the 2019/2020 returns. You can read further information about the impact of COVID-19 on the Landfill Communities Fund (LCF) here.
Where EBs are experiencing problems, or need help to complete their Statutory Annual Return they should email us at Form4annualreturn@entrust.org.uk and we will help them to complete their reporting obligations and return to compliance. The frozen status will be removed once all outstanding Annual Returns have been received.
Frozen for failure to complete two Annual Returns
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.