Climate Change Levy return

Use form CCL100 to complete your Climate Change Levy return and post it to HMRC.


Climate Change Levy return (CCL100)


Do not send your completed return to the postal address shown on the form.

You should send your return to:

HMRC payments Climate Change and Alcohol Duties
HM Revenue and Customs

You do not need to include a street name, city name or PO box.

For any queries, contact the Climate Change Levy ‘Registrations, payments and returns’ helpdesk.

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

Published 4 April 2014
Last updated 8 March 2023 + show all updates
  1. The postal address to send completed Climate Change Levy returns to has changed.

  2. The address to post the form to has been updated.

  3. We have changed the way you file your paper returns for Climate Change Levy.

  4. First published.