HMRC has updated its Compliance Handbook to include guidance on landfill tax penalties.
In particular, the manual has been updated to includes new guidance (at CH91800) which sets out the penalties that apply in relation to landfill tax from 1 April 2018. The guidance confirms that under the landfill tax regime penalties will be due where a taxpayer:
disposes of material, which is subject to landfill tax, at an unauthorised waste site; or
causes or permits the disposal of material, that is subject to landfill tax, at an unauthorised waste site; and
know that the material is being disposed of at an unauthorised waste site.
In addition where a person is liable to landfill tax as a result of a disposal made at an unauthorised waste site after 1 April 2018, they will also be liable for a wrongdoing penalty for deliberate or deliberate and concealed behaviour.
HMRC has updated its Compliance Handbook to include guidance on landfill tax penalties.
In particular, the manual has been updated to includes new guidance (at CH91800) which sets out the penalties that apply in relation to landfill tax from 1 April 2018. The guidance confirms that under the landfill tax regime penalties will be due where a taxpayer:
disposes of material, which is subject to landfill tax, at an unauthorised waste site; or
causes or permits the disposal of material, that is subject to landfill tax, at an unauthorised waste site; and
know that the material is being disposed of at an unauthorised waste site.
In addition where a person is liable to landfill tax as a result of a disposal made at an unauthorised waste site after 1 April 2018, they will also be liable for a wrongdoing penalty for deliberate or deliberate and concealed behaviour.
