Freezing of EBs for Non-Compliance
All EBs are required by law to submit a Statutory Annual Return (Form 4) by 28 April each year. Failure to do so results in their status being 'frozen' as per a condition approved by HM Revenue & Customs (HMRC) in April 2015. A detailed description of this condition can be found on the right side of this page.
Once frozen, an EB cannot receive or spend funds until all outstanding Annual Returns are submitted. Any funds transferred to a frozen EB will also render the transferring body non-compliant, facing potential breach management actions.
We regularly publish and update a list of frozen EBs for failure to submit their Annual Returns. This list is essential for EBs to check before transferring funds to ensure compliance with the Landfill Tax Regulations 1996. If there are concerns about an EB's presence on the frozen list, please contact us at 01926 488 300.
EBs remaining on this list for two consecutive years may be referred by the Entrust Board to HMRC for potential forcible revocation from the LCF scheme as part of our Breach Management framework.