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 (sign in to, or set up a Government Gateway account)
- fill in the form on-screen, print it off and post it to HM Revenue and Customs (HMRC)
Before you start
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You’ll need to fill in the form fully before you can print it. You can’t 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.