HMRC have set up a direct dial phone number to deal with any issues regarding the recently published landfill tax Revenue & Customs briefs. If you have a query please call 0161 827 0233 during normal office hours (9am to 5pm Monday to Friday) or alternatively please leave a message for a next working day call-back.
On 18 May HMRC published Revenue & Customs Brief 15/12 - Landfill Tax: material used on a landfill site; and classification of waste to provide clarity of the tax treatment of material used on a landfill site and also the evidence needed when considering whether to apply the lower rate of landfill tax to certain wastes.
Following widespread misunderstanding of the original brief we published Revenue & Customs Brief 18/12 on 1 June 2012 to provide further clarification and to alleviate a number of concerns raised by specific business sectors.
HMRC is committed to resolving any misunderstandings and is now working closely with Defra, the Environment Agency and the industry to produce additional guidance on the evidential requirements to ensure the correct rate of landfill tax is applied. Until this guidance is published, if you have any questions, please contact HMRC using the telephone number above.