Commentary

V21.156 Recovery and interest

Part V21 Climate change levy

V21.156 Recovery and interest

V21.156 Recovery and interest

Recovery of CCL as debt due to the Crown

CCL is recoverable as a debt due to the Crown1.

Assessments of amounts of CCL due

HMRC is given powers to make assessments of CCL due, or to make supplementary assessments if an original assessment was too low.

HMRC may assess the amount of CCL due from a person in a period to the best of their judgement and notify that amount to that person, where it appears to them2:

  1.  

    •     that any period is an accounting period by reference to which a person is liable to account for CCL

  2.  

    •     that any CCL for which that person is liable to account by reference to that period has become due, and

  3.  

    •     that there has been a default, as described below, by that person

The defaults referred to are3:

  1.  

    •     any failure to make a return required to be made under the CCL rules

  2.  

    •     any failure to keep any documents necessary to verify returns required to be made under the CCL rules

  3.  

    •     any failure to afford the facilities necessary to verify returns required to be made under the CCL rules

  4.  

    •     the making, of an incomplete or incorrect return under the CCL rules

  5.  

    •     any failure to comply with a requirement as to registration imposed under the registration rules4

Where it appears to HMRC that a default is by a person who is required to make a return in his capacity as the representative of another person, the assessment

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