Online Submission of CCL Returns (CCL100)
If you’re an electricity producer or energy supplier, you can now submit Climate Change Levy returns online. Guidance has been updated to explain how to submit returns online, what information you need to submit it, how to pay any levy due and what happens after you’ve submitted your return.
Key Details
With regards to CCL Returns you must:
- Complete a Climate Change Levy return every 3 months
- Send your return by the last working day of the month following the end of the accounting period
You should submit your return in the same way for both the main Climate Change Levy rates and the Carbon Price Support rates.
Keeping Records and Correcting Errors
You must keep records that prove the amounts of levy you declare on your return are correct and if you find that your returns or records have errors, you must correct them.
Completing your Submission
Before you send your return, you’ll need:
- Your Climate Change Levy reference number — you’ll find this on your registration certificate
- Your business details — you should use the name and address provided when you registered, unless you’ve contacted HMRC to change them
- The start and end date of your return period
- The amount of Climate Change Levy or Carbon Price Support you owe or are owed for the return period — We will request these amounts separately on the return
- Your company bank details — if you’ve overpaid and need to claim a refund
You’ll be able to correct any over or under-declarations. If you’re VAT-registered, we’ll ask you for your turnover from your VAT Return, as it will affect how much you can correct.
Declaring Fuel Types
You’ll need to declare each fuel type included in the return and the amount owed during the return period.
If you cannot use the Online Service
You can still send your return by post by printing the Climate Change Levy paper return (CCL100). The address to send it to is on the form.
After you’ve submitted your return
HMRC will process your return and contact you if they need to. You must pay any levy due by the last working day of the month, following the end of the account period. If you’re entitled to a refund, we will pay this to the bank account you provided in your return.
If you do not pay on time
If you do not pay the levy within the agreed period, HMRC could issue you a penalty if you’re late filing your return. You may also have to submit monthly returns in future.
Making annual returns if you’re a Small Business
If you’re a small business you can apply to make annual returns instead of quarterly returns, if:
- You’ve been registered for the levy for at least 12 months, and you’ve submitted at least 4 quarterly returns
- Your liability is unlikely to be more than £2,000 for 12 months
- You’re not registered as a group or a division of a larger business
- In the 12 months before your application, you’ve not stopped making quarterly returns (including for Carbon Price Support rates of the levy)
To apply, write to HMRC at:
HM Revenue and Customs
HMRC Payments
Climate Change Levy
BX9 1XL
You’ll need to include details of:
- The date of your registration
- Your registration number
- Your total liability for the past 4 quarters (including any Carbon Price Support rates of levy)
- Your expected total levy liability for the next year
- The date you want your accounting year to start
If your liability was above £2,000 for the last 4 quarters, you should also explain why you think it’ll be lower next year.
