Accounting

Accounting for the tax

Correction of errors

Records

When tax becomes due and payable

Appeals

Assessments

Correction of errors

Credit

Disposal of inert material, disposal of material as waste

Errors in returns

Evasion

Exemption

Cessation of relevant activities

Disposals

Generally

Generally

HMRC's assessment

Interest payable by HMRC

Mitigation and reasonable excuse

On under-declared tax

On unpaid tax

Penalties

Review and appeals

Inactive/active waste, rate

Inert waste used in restoration

Interaction with VAT

Interest

Overview

Penalties

Proceeds of sale of land, income derived from qualifying contributions

Application to approved objects

Generally

Rates

Record-keeping

Recycled aggregates and fines used for landscaping and roadmaking

Registration

Return

Review

Scope

Scottish rates

Site operator

Credit

Tax point

Taxable disposal, scope

Topsoil and subsoil