CCL - accounting and record keeping requirements

By Tolley
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The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • CCL - accounting and record keeping requirements
  • Records
  • CCL returns and payments
  • Correcting errors
  • Credit notes
  • Tax credits
  • Unjust enrichment
  • Bad debt relief

This guidance note provides an overview of the record keeping and accounting requirements that must be adhered to by businesses that are registered for CCL.

Excise Notice CCL1: a general guide to Climate Change Levy ; De Voil Indirect Tax Service V21.136 (subscription sensitive)
Records

Suppliers are required to keep the following records:

Record typeEntities required to maintain the recordOther information
Climate change levy accounting document (CCLAD)Electricity and gas suppliersSee the Climate Change Levy (CCL) - main rates guidance note
Special utility scheme recordsUtility companies that are operating the schemeSee the Climate Change Levy (CCL) - main rates guidance note
Climate change levy accountAll businesses that are registered A summary of the total CCL due for the

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