Business tax – form

Climate Change Levy: beneficiaries of a trust (CCL2TB)

Use the online form service to give details of the beneficiaries of a trust if you're registering for Climate Change Levy and your business is a trust.



Tell HM Revenue and Customs (HMRC) about all the beneficiaries of a trust.

These details form part of your application to register for Climate Change Levy (CCL).

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 HMRC

Before you start

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.

If you are using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

Climate Change Levy: registration form (CCL1)
Use form CCL1 to register with HM Revenue and Customs for CCL.

Excise Notice CCL1: a general guide to Climate Change Levy
Notice about the main rates of CCL.

Excise Notice CCL1/1: registering for Climate Change Levy
Notice about registering for the main rates of CCL and the carbon price support rates of CCL.