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<p>HM Revenue and Customs (HMRC) takes a risk-based approach to tackling all non-compliance,
including those relating to Landfill Tax fraud. This means that it does not routinely
allocate compliance budgets for individual taxes, but instead responds flexibly with
civil and criminal investigations based upon the risks involved.</p><p> </p><p>For
Landfill Tax, over the past five years HMRC has issued 51 Landfill Tax assessments
totalling £94.3m, including 37 civil penalties totalling £2.2m. In addition, since
April 2015, HMRC has commenced 78 compliance interventions targeting landfill site
operators, and in the last 12 months visited 28 landfill sites.</p><p> </p><p>This
work has also been supported by the waste sector taskforce, which has targeted businesses
across the supply chain. In 2015-16, the taskforce investigated 250 business, with
a further 179 businesses targeted in 2016-17 to date.</p><p> </p><p>HMRC also undertakes
criminal investigations, and in September 2015 14 people were arrested as a result
of a multi-agency operation into Landfill Tax fraud. This investigation is ongoing.
To avoid jeopardising any investigations and/or sources of intelligence, HMRC does
not disclose specific regional details.</p><p> </p><p>In October 2016, in its ‘Measuring
Tax Gaps’ 2016 publication, HMRC estimated the Landfill Tax gap to be £150 million
in 2014-15.</p><p> </p><p>HMRC does not hold readily accessible information concerning
the number of complaints received for non-payment of Landfill Tax.</p>
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