Apply for divisional registration for Climate Change Levy

Use the online service or postal form CCL1D to apply for divisional registration to HMRC for Climate Change Levy returns.


Apply online (sign in using Government Gateway)

Apply by post


Apply for divisional registration if it would cause your company difficulty to submit a single Climate Change Levy (CCL) return, you can either:

  • use the online form service
  • fill in the form on-screen, print it off and post it to HMRC

To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start

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You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Use form CCL1 to register for Climate Change Levy with HMRC.

Published 1 August 2014
Last updated 1 June 2016 + show all updates
  1. An online forms service is now available.

  2. First published.