Tell HMRC about insolvency for Climate Change Levy
How to tell HMRC if you’re an insolvency practitioner for Climate Change Levy purposes, where to send final returns and how to cancel the registration.
Who can take temporary responsibility
You can take temporary responsibility for dealing with Climate Change Levy on behalf of a business you have been appointed for, if the business is registered for the tax and becomes insolvent.
When to tell HMRC
You must tell the HMRC Climate Change Levy Team within 21 days of your temporary take over.
Before you tell us
You will need the:
- Climate Change Levy reference number
- date of insolvency
- nature of procedure
How to tell us
Call the Registration, payments and returns helpline to tell the HMRC Climate Change Levy Team that you’re taking temporary responsibility and find out if there are any outstanding returns due.
If the business is no longer trading, cancel the Climate Change Levy registration.
Submit outstanding returns
You should submit any outstanding returns within 30 days of the accounting period end date.
If you need help submitting any outstanding returns, call the Registration, payments and returns helpline.
Find out about submitting returns for Climate Change Levy.
Cancel the Climate Change Levy registration
You must use the postal form CCL7 to cancel the Climate Change Levy registration.