Suppliers of taxable energy commodities must submit Climate Change Levy returns every three months
GOV, under a rewritten HMRC guide that restates who files, when, and how corrections work. The return duty falls on suppliers of taxable energy commoditiesGOV, filed the same way for the main Climate Change Levy rates and the Carbon Price Support ratesGOV.
Filing and payment deadlines are re-expressed as the last working day of the month following the end of the accounting period, for both sending the return and paying any levy dueGOVGOV; the old page put both duties within 30 days of the period end date. Quarterly filing remains the defaultGOV, with small businesses able to apply for annual returns on the same termsGOV, including saying why they think liability will be lower next year where it was above £2,000 for the last four quartersGOV.
Several corrections may be grouped on one return where they are the same type of error, relate to the same fuel type and relate to the same rateGOV; only new corrections go on the returnGOV, reaching back a maximum of four tax yearsGOV. The separate error-correction guidance still governs amounts: errors up to £50,000 go on the next return with the adjustment recorded in the levy accountGOV, larger errors go to HMRC in writingGOV, and over-declaration totals above £10,000 for non-VAT-registered businesses must also go in writingGOV.
Before sending a return suppliers need the Climate Change Levy reference number from the registration certificateGOV, business details as registeredGOV, the return period's start and end datesGOV, the Climate Change Levy and Carbon Price Support amounts owed or repayable for the period requested separatelyGOV, and company bank details where an overpayment refund is claimedGOV. VAT-registered suppliers are asked for turnover from their VAT ReturnGOV, which affects how much can be corrected, and each fuel type in the return must be declared with the amount owed. Returns go through the online service with sign-in, or by post on the paper CCL100 formGOV; refunds go to the bank account given in the returnGOV. Late payment risks a penaltyGOV and a move to monthly returnsGOV. The old page's force-of-law footer no longer appears.
The legal basis is the Climate Change Levy returns guidance read with the error-correction guidance on return adjustments.
If you file Climate Change Levy returns, diary the last working day of the month after each accounting period for filing and payment, group eligible corrections within the four-tax-year limit, and have the CCL reference, period dates and VAT Return turnover to hand before starting the return.
