Submit returns for Climate Change Levy

Question

Accepted Answer

You must download the Climate Change Levy return, print and fill it in every 3 months.

Send us your return form within 30 days of the period end date.

You must keep records that prove the amounts of levy you declare on your return are right.

If you find that your returns or records have errors, you must correct them.

Payment and penalties

You must pay the levy you owe within 30 days of the period end date.

HMRC could issue you a penalty if you’re late filing your return. You may also have to submit monthly returns in future.

You’re a small business and 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 with 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.