Details on how to amend an Landfill Disposals Tax return

Organisation:
First published:
14 September 2018
Last updated:

Introduction

You can amend your return up to 12 months from the filing date. The filing date is the last working day of the month that follows the month in which the accounting period ends, unless the filing date is varied. It is not possible to correct the error by making an adjustment in a return for a later accounting period.

You will need to complete an amendment form: we will contact you if there are any issues with the amendment request.

Please note, we do not accept amendments to returns over the phone.

If you need help with, or have any questions about, the amendment form, please contact your customer relationship manager.

What changes you can make

You can amend your tax return to make changes such as:

  • how much standard rate or lower rate material was disposed in an accounting period (tonnes and/or £’s)
  • information on waste relieved from tax (tonnes and/or £’s)
  • customer insolvency credit you are claiming 
  • loss on ignition tests completed and/or failures and
  • net tax payable.

This is not an exhaustive list.

If you’ve under or over paid

If the amendment means you’ve paid too much tax, you can claim a refund using the amendment form. 

If the change means you’ve not paid enough tax, you must pay us this amount immediately and complete the amendment form. Details of how to pay are included here (link to payments section). It is possible that you may incur interest and / or penalties on the unpaid tax.

If you’ve sent a return in error or sent a duplicate return

If you send a return for a transaction that doesn’t need a return or is a duplicate return, please contact your customer relationship manager and request the original return is made void.

If you’ve made a mistake on your LDT return that’s more than 12 months old

You cannot amend your LDT return more than 12 months after the filing deadline. However, if you become aware of an error in the return, please contact your customer relationship manager immediately to discuss how we can put it right. Interest and/or penalties may be due if the error means more tax is due.

You may still be able to claim a refund if the error means you’ve paid too much tax.

How long it will take to process your refund

If your amendment involves a refund, we may require further information and can take up to 30 days to process your claim.