Updates: Economic Crime Levy

2023

8 September 2023

Computation overview

Changed title

Introduction: contents

Added ECL01100

Introduction: scope of this guidance

Amended title

4 September 2023

Relevant accounting period: no accounting period ending in a financial year

Fixing links

Fixing hyperlinks

Computation of an ECL liability: computation step 1: relevant accounting period: contents

Changing titles

1 September 2023

Enforcement: Assessments: Time limits for assessments

amending title

Enforcement: Assessments: Under-assessments

Amending title

Enforcement: Assessments: Relevant failure

amending title

Enforcement: Assessments: Scope of assessments

Amending title

Correcting link typo

Enforcement: Penalties: Failure to keep and preserve records

Amending title

Enforcement: Penalties: Failure to make the ECL payment on time

Changing title

Enforcement: Penalties: Failure to to deliver an ECL return

changing title

Enforcement: Penalties: Overview of penalties

Changing title

Enforcement: Penalties: Failure to notify HMRC of a repayment that should not have been made

changing title

Enforcement: Penalties: Failure to make a complete and accurate ECL return

changing title

Enforcement: Penalties: contents

Changing title

Introduction: definitions

Incorrect hyperlink

ECL during insolvency

Fixing hyperlink- second attempt

Fixing broken hyperlinks

Appropriate collection authority

Formatting changes to bullet points