There is an additional assessment that is expected to be received for the period from June 2013 up to September 2014. This pre-assessment is in addition to the £10.5m (including interest £11.4m) final assessments for Augean North announced in October. HMRC has invited the Group to provide any relevant information which may impact the amount of landfill tax due prior to a final assessment being issued.
We still believe that this pre-assessment is without merit and maintain our position based on the legal advice received and independent reviews of our systems.
The Group will take all appropriate legal channels to challenge the pre-assessment received and seek to mitigate payment of the tax until these legal appeals have concluded.
A further announcement will be made once the final assessment is received for Augean South.