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How to amend a Landfill Disposals Tax (LDT) return to correct a mistake.

First published:
14 September 2018
Last updated:

You’ll need to contact your customer relationship manager for an amendment form.

When you can amend a return

You can amend your return up to 12 months from the filing date.

LDT returns cover a 3-month accounting period. Returns should be completed by the last working day of the month following each period. Known as the filing date.

If you find an error in a return more than 12 months after the filing date, contact your customer relationship manager straight away. We can discuss how to put it right.

Changes you can make

You can amend your tax return to make changes such as:

  • how much standard or lower rate material was recorded in an accounting period (tonnes and £’s)
  • information on waste relieved from tax (tonnes and £’s)
  • customer insolvency credit you’re claiming 
  • loss on ignition tests completed, pending, or failures
  • net tax payable

You cannot correct an error by making an adjustment in a future LDT return.

Underpaid tax

You must pay LDT owed straight away. Complete and return the amendment form sent by your customer relationship manager.

You may incur interest and penalties on unpaid tax due.

Claim a refund

If you think you’ve overpaid tax, you can claim a refund using the amendment form sent by your customer relationship manager.

It can take up to 30 days to process your claim. We may need more information.

Sent a return in error or a duplicate

Contact your customer relationship manager to void a return if you’ve filed:

  • a ‘draft’ by mistake
  • a duplicate return

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