LFT1010 - Introduction: Ownership and scope of this guidance

Permanent guidance is the main reference material for people in HM Revenue & Customs (HMRC).

This guidance provides information on Landfill Tax. It should be read together with Notice LFT1 ‘A general guide to landfill tax’ and Notice LFT2 ‘Reclamation of contaminated land’ and relevant sections of the law.

Overall responsibility for this book lies with Excise, Customs, Stamps & Money (ECSM), Environmental Taxes team, based in Manchester. It is responsible for maintaining, defending and developing policy for Aggregates Levy, Climate Change Levy and Landfill Tax.

It is also responsible for ensuring that assurance teams across the country and Large Business Service (LBS) staff are equipped with the necessary training and guidance to meet operational objectives. Further details of the team’s role can be found on the ECSM site - see LFT1030 for a link.

The sections of this guidance on Landfill Tax assurance and assurance related matters are aimed at HMRC staff and give guidance on good practice techniques. These may be applied to identify non-compliance and to carry out assurance activity on landfill businesses.