Tax agents and companies can also use this service. Users need a landfill tax registration number to file online. Agents will need their agent reference number plus the client’s landfill tax registration number.

Landfill taxpayers may be able to claim tax credit for donations made to environmental bodies. The conditions for claiming the credit under the Landfill Communities Fund are set out in the Landfill Tax guide.

If there are any errors where landfill tax has been under- or overpaid, taxpayers should refer to the Landfill Tax Notice NFT1 guidance. This explains how to address errors on online returns.

When the mistake is made by HMRC, it will normally repay or credit the account of the landfill tax registrant. In certain instances, interest will be paid on the amount.

HMRC has a statutory duty to ensure that correct Landfill Tax amounts are declared and it carries out risk-based compliance checks. As per normal HMRC procedure, there is a penalty scheme for non-payment or late payment, including interest charges.

Further details available at Landfill Tax: send online return (LT100)