DMBM537240 - Debt and return pursuit: Landfill Tax (LT): Who is liable to pay the debt? UK agents of non-established taxable persons (NETPs)
Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.
It is rare for an LT licence/permit-holder or other person liable to pay Landfill Tax to be incorporated or resident abroad but nothing in the legislation prevents this. In such circumstances, the licence/permit–holder must appoint a UK agent to act on his behalf.
UK agents are not liable for debts incurred by the licence/permit-holder. It may be possible to petition for the bankruptcy or winding up of a foreign licence-holder if insolvency jurisdiction can be established.
»Ê¹ÚÌåÓýapp provision for mutual assistance between Member States in the European Union in the recovery of tax debts does not currently extend to the collection of Landfill Tax debts.
Ìý