Notice

Excise Notice CCL1/5: penalties and interest

Updated 28 September 2023

Overview

1.1 What is this notice about

The notice explains the circumstances when you may incur financial penalties and interest in respect of Climate Change Levy (CCL).

In this notice references to CCL are applicable to both the main rates of CCL and the carbon price support (CPS) rates of CCL unless otherwise indicated. Further information about the 2 sets of rates for CCL can be found in:

• CCL1 A General Guide to Climate Change Levy

• CCL1/6 A General Guide to the Carbon Price Floor

1.2 Who should read this notice

This notice is for:

• the purposes of the main rates of CCL — energy suppliers and recipients of taxable commodities used for lighting, heating and power supplied for industrial, commercial and agricultural use, or for use in public administration or other services, and
• the purposes of the CPS rates of CCL — generators of electricity from fossil fuel sources other than oils

Unless indicated to the contrary:

• where we say ‘you’ or ‘your’ in this notice we mean suppliers or recipients of taxable commodities.as appropriate
• where we say ‘we’, ‘our’ or ‘us’, we mean HM Revenue and Customs (HMRC)

1.4 What legislation covers the issues in this notice

A full list of extant CCL legislation is set out in notice CCL 1 A general guide to Climate Change Levy.

2.Civil penalties

2.1 Registration penalties

2.1.1 Penalty for failure to notify where you are required to notify HMRC that you should be registered for the purposes of accounting for the main rates of CCL before 1 April 2010

If you fail to notify your liability to register at the correct time for the purposes of accounting for the main rates of CCL (read notice CCL 1/1 Registering for Climate Change Levy) you may be liable to a penalty equal to 5% of the CCL involved or, if it’s greater, £250. The CCL involved is the amount of CCL for which you’re liable. We calculate this from:

• the date you’re required to be registered (or would be required to be registered except for the fact that you’re exempt from registration and its requirements) to

• the date we actually receive notification of your liability to be registered or the date we became aware of your requirement to be registered (or would be required to be registered except for the fact that you’re exempt from registration and its requirements)

You’ll also have to pay the CCL involved. You won’t be liable to a penalty, however, if you can satisfy us (or, on appeal, a First-tier Tribunal) that you’ve a reasonable excuse for the failure.

2.1.2 Penalty for failure to notify where you are required to notify HMRC that you should be registered for the purposes of accounting for the main rates of CCL on or after 1 April 2010

You’ll be liable to a late notification penalty based on the same requirements as before 1 April 2010. However the penalty will be tax geared based on a percentage of the CCL for which you’re liable for the period:

• beginning on the date with effect from which you were required to be registered and

• ending on the date on which HMRC received notification of, or otherwise became aware of your liability to be registered

If you discover that you should have notified us and then inform us, we’ll reduce the penalty for this disclosure.

The more you tell us and help to establish the amount of tax due, including giving us access to your records, the more the penalty can be reduced.

You can find more information on how this penalty is calculated (or how it may be reduced) in factsheet CC/FS11 — Penalties for failure to notify.

2.1.3 Penalty for failure to notify where you are required to notify HMRC that you should be registered for the purposes of accounting for the CPS rates of CCL on or after the 1 April 2013.

If you fail to register at the correct time (read notice CCL1/6 A General Guide to the Carbon Price Floor on liability to register as an electricity generator), you’ll be liable to a late notification penalty which will be tax geared based on a percentage of the CCL for which you’re liable for the period:

• beginning on the date with effect from which you were required to be registered and

• ending on the date on which HMRC received notification of, or otherwise became aware of your liability to be registered

If you discover that you should have notified us and then inform us, we’ll reduce the penalty for this disclosure.

The more you tell us and help to establish the amount of tax due, including giving us access to your records, the more the penalty can be reduced.

You can find more information on how this penalty is calculated (or how it may be reduced) in factsheet CC/FS11 — Penalties for failure to notify.

2.1.4 Penalty for failure to notify that you are no longer liable to be registered for CCL

If you fail to notify us at the correct time that you no longer carry out or have the intention to carry out taxable activities you may be liable to a penalty of £250.

2.2 Failure to maintain and preserve records

If you’re registered for CCL, you must maintain and preserve records. If you fail to do so, you’ll be liable to a penalty of £250. You can find details of the records you must maintain and how long you must keep them in Keeping records for Climate Change Levy.

You won’t be liable to a penalty, however, if you can satisfy us (or, on appeal at a First-tier Tribunal) that you’ve a reasonable excuse for the failure.

2.3 Production of information and documents

We may, through a written notice, require anyone to provide us with information and produce documents reasonably required to check their CCL tax position or that of anyone else.

If you receive a notice from us you must provide the information or produce the documents in the form and by the date specified. If you fail to do so, you’ll become liable to an initial penalty of £300.

If you continue to fail to provide information or produce documents, you’ll be liable to a further penalty of up to £60 for every day you fail to comply.

If you carelessly or deliberately provide us with inaccurate information or produce a document containing an inaccuracy, we may charge you a penalty of up to £3,000 for each inaccuracy. We’ll not charge you a penalty if you tell us about the inaccuracy at the time you provide the information or produce the document. If you later find an inaccuracy, you must tell us about it without delay.

If you don’t produce the documents or provide the information required in order to pay significantly less tax, the Upper tribunal can impose an unlimited penalty on you.

It’s a criminal offence to conceal, destroy or otherwise dispose of any document specified or described in our notice to you, or to arrange for this to happen.

2.4 Failure to make returns and payments

If you’re registered, or required to be registered for CCL you must make returns and pay the amount of CCL due by the due date. You can find further information about this in Submit returns for Climate Change Levy

If you fail to make the return and/or payment by the due date you’ll be liable to a penalty of £250 and penalty interest.

You will not be liable to a penalty, however, if you can satisfy us (or, on appeal a First-tier Tribunal) that you’ve a reasonable excuse for the failure.

2.5 Non-resident tax payers: failure to obtain our approval to appoint a tax representative

Where you’re registered, or required to be registered, for CCL and don’t have any established place of business, or usual place of residence in the UK, we may require you, on notification of liability, to request our approval for any person’s appointment as your tax representative.

If you do not submit such a request (with or without making the appointment) you’ll be liable to a penalty of £10,000.

You will not be liable to a penalty, however, if you can satisfy us or a First-tier Tribunal that you’ve a reasonable excuse for the failure.

2.6 Failure to notify us when a group company ceases to be eligible for group treatment or if a group company fails to comply with regulations

If you fail to notify us at the correct time that your company has become ineligible for group treatment or your group company otherwise fails to comply with regulations you’ll be liable to a penalty of £250.

2.7 Ceasing to make taxable supplies

You must write to HMRC within 30 days providing full details where you have:

• for the purposes of accounting for the main rates of CCL ceased, or ceased the intention, to make or receive taxable supplies on which you’re liable to account for CCL
• for the purposes of accounting for the CPS rates of CCL ceased to generate electricity from fossil fuels

If you fail to do so, you will be liable to a penalty of £250.

2.8 Penalties on under-declared tax ― misdeclaration/inaccuracy penalty

2.8.1 Penalty for under-declarations/failure to notify an under-assessment of the main rates of CCL for accounting periods starting before 1 April 2009 or for accounting periods starting on or after 1 April 2009 where the due date is before 1 April 2010

If we discover that you’ve under-declared for the main rates of CCL or over-claimed credit on your return, you may be liable to pay a misdeclaration penalty equal to 5% of the amount of CCL under-declared or over-claimed. This also applies if you fail to send in a return and then fail to tell HMRC that an assessment we send you is too low for that accounting period.

In addition, you’ll be liable to interest from the date on which the main rates of CCL were due for payment until the day before the date shown on the assessment documentation. If you fail to pay this assessment on time you’ll also be liable for penalty interest for the period from the day the assessment is notified until the day before the outstanding amount is paid in full.

You won’t be liable to a penalty, however, if you can satisfy us (or on appeal a First-tier Tribunal) that you’ve a reasonable excuse.

2.8.2 Penalty for under-declarations/failure to notify an under-assessment for a) the main rates of CCL for accounting periods starting on or after 1 April 2009 where the due date is on or after 1 April 2010 and b) for the CPS rates of CCL starting on or after the 1 April 2013

If we discover that you’ve under-declared for the main rates of CCL and/or the CPS rates of CCL, or you’ve over-claimed relief on your return you may be liable to pay a tax geared penalty based on a percentage of the amount of CCL under-declared or over-claimed.

This also applies if you fail to send in a return and then fail to tell HMRC that an assessment we send you is too low for that accounting period.

In addition you’ll be liable to interest from the date on which the levy was due for payment until the day before the date shown on the assessment documentation. If you fail to pay this assessment on time you’ll also be liable for penalty interest for the period from the day the assessment is notified until the day before the outstanding amount is paid in full.

You can find more information on how a penalty is calculated (or how it may be reduced) in factsheet CC/FS7 Compliance checks — Information about penalties.

2.9 Walking possession agreement

This paragraph doesn’t apply in Scotland or Northern Ireland.

Where you, as a registered person, fail to pay any CCL due or any amount recoverable as tax due, we may initiate Taking Control of Goods action to recover the debt.

This involves our taking possession of your goods (with certain restrictions) and then selling those goods if the debt remains unpaid. This process will incur additional fees that are added to the principle debt. When Taking Control of Goods we may immediately remove the goods from your premises.

However, we may instead enter into a contractual arrangement with you known as a walking possession agreement. Under this you agree that the property is under HMRC control and undertake not to remove, or allow the removal of, the property from your premises without first getting our permission.

If you breach such an agreement you’ll be liable to a penalty equal to half of the CCL due (or any amount recoverable as if it were CCL due).

You won’t be liable to a penalty, however, if you can satisfy us or a First-tier Tribunal that you’ve a reasonable excuse for the breach.

2.10 Failure to comply with the registration regulations for CCL

If you fail to comply with the registration regulations for CCL you’ll be liable to a penalty of £250 for each failure.

2.11 Failure to comply with the CCL (General) Regulations 2001

2.11.1 Requirements in the case of insolvency, incapacity or death

A person may carry on relevant activity on behalf of an individual who has:

• been made the subject of an insolvency order
• been incapacitated
• died

If so, that person must notify HMRC in writing within 21 days starting from the day after they began carrying on the activity. By carrying on that relevant activity, the person will be treated as a registrable person for CCL and must comply with the requirements to make returns and payments.

Where a person is appointed for the purposes of the application of an insolvency order, and there’s any outstanding penalty or penalty interest relating to either the main rates or CPS rates of CCL, that person must notify HMRC in writing within 21 days of the appointment taking effect or within 21 days of the notice of penalty or interest reaching the appointee, whichever is the later.

If you fail to comply with the requirements for notifying HMRC and/or dealing with the making of returns and payments in respect of either the main rates or CPS rates of CCL you’ll be liable to a penalty of £250 for each failure.

2.11.2 Specific penalties relevant to CHPs

There are 3 specific penalties for CHP stations.

The first covers CHP stations where up to 31 March 2013, the qualifying power output (QPO) electricity of that station was certified by way of CHP levy exemption certificates (CHP LECs). Where there’s a deficit of CHP LECs in relation to the total QPO electricity identified in the CHP output record, each deficit representing 1MWh shall be regarded as a separate breach and each liable to a penalty of £250.

The second covers failing to carry out a review of the correctness of a supplier certificate in relation to the exemption from the main rates of CCL on taxable commodities used as CHP input fuel. Where a review isn’t carried out and the certificate is (or remains) incorrect, you’ll be liable to a penalty equal to 105% of the difference between:

• the amount of levy (which may be nil) that would have been chargeable on the supply (or supplies) if the certificate had been correct, and

• the amount of levy actually chargeable

You won’t be liable to a penalty, however, if you can satisfy us (or on appeal to a First-tier tribunal) that you’ve reasonable excuse for the giving of the certificate or not revoking or varying it.

The third covers failing to carry out a review of the correctness of the quantity of CPS rate commodities that are referable to the production of electricity in a CHP station. If you fail to comply with the review requirement you’ll be liable to a penalty of £250 for each failure.

You can find further information about these penalties in notice CCL1/2 Combined Heat and Power Schemes.

2.12 Incorrect charges to the main rates of CCL on invoices

Anyone incorrectly charging an amount of CCL will be subject to a penalty. The penalty is:

• the amount of levy charged on non-taxable supplies

• the levy over-charged on taxable supplies

• £50, whichever is the greater

It’s irrelevant whether or not the supply shown on the invoice actually takes place or has taken place.

2.13 Error corrections

2.13.1 Error corrections in relation to returns accounting for the main rates of CCL for accounting periods starting before 1 April 2009 or for accounting periods starting on or after 1 April 2009 where the due date is before 1 April 2010

If you notify an error correction to us (at a time where you’ve no reason to believe that enquiries are being made into your CCL affairs) that you’ve under-declared the main rates of CCL or over-claimed credit, you won’t have to pay a 5% misdeclaration penalty. However, you’ll be charged interest from the date on which the CCL was due for payment until the day before it’s paid in full.

When notifying an error correction you may include on your return without incurring interest cumulative net under-declarations from previous returns of amounts not exceeding £10,000 or any other limit applying to corrections of errors set out in correcting Climate Change Levy errors. Our enquiries begin when, for example, we make an appointment to inspect your records.

2.13.2 Error corrections in relation to returns a) accounting for the main rates of CCL for accounting periods starting on or after 1 April 2009 where the due date is on or after 1 April 2010 and b) accounting for the CPS rates of CCL on or after the 1 April 2013

You may include on your return without incurring interest cumulative net under-declarations from previous returns of amounts not exceeding £10,000 or any other limit applying to corrections of errors set out in correcting Climate Change Levy errors.

If you make errors over the applicable limits or you make any deliberate error, you must tell us about your error. You may be liable to an inaccuracy penalty if your error is careless or deliberate.

You may be charged interest from the date on which the CCL was due for payment until the day before it was paid in full. If you make a careless error or an error despite taking reasonable care you may include the error in your next return provided it’s within the limits applying to corrections of errors set out in correcting Climate Change Levy errors.

If you wish to obtain a disclosure reduction to a potential penalty in relation to a careless error, you’ll need to notify us separately about the error.

You can find more information on how a penalty is calculated (or how it may be reduced) in factsheet CC/FS7 Compliance checks — Information about penalties.

2.14 Reasonable excuse

Some penalties provide for the consideration of a reasonable excuse by us or the First-tier Tribunal.

A reasonable excuse cannot arise where:

• there are insufficient funds for paying any amount

• any other person is relied on to perform any task

From 1 April 2010, if there’s a failure to notify where the person had a reasonable excuse, but the excuse has ceased, the person will be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.

2.15 Mitigation

We can mitigate some penalties and penalty interest. In the case of penalty interest a reasonable excuse is a mitigating factor. Interest itself can’t be mitigated. These factors can’t be taken into account when considering mitigation of penalties or establishing a reasonable excuse for the mitigation of penalty interest:

• insufficiency of funds to pay any CCL, any penalty or any penalty interest which is due

• little or no loss to us of CCL, and

• whether the person liable to the penalty, or the person acting on their behalf, has acted in good faith

These factors cannot be taken into account when considering mitigation of penalties:

• insufficiency of funds to pay any CCL
• penalty or penalty interest which is due

Along with both of the these factors:

• little or no loss to us of CCL
• whether the person liable to the penalty, or the person acting on their behalf, has acted in good faith

2.16 Excluded supplies

For the purposes of accounting for the main rates of CCL, if you receive taxable supplies which are excluded from CCL because they’re for domestic or charity non-business use you’re responsible for ensuring that the certificate given to your supplier is correct. You can find further information about this in notice CCL1/3 Climate Change Levy: reliefs and special treatments for taxable commodities. If you submit an incorrect certificate you’ll be liable to a penalty.

It’s the responsibility of the supplier to exercise reasonable care by checking the qualifying use certificate provided by the customer and also ensuring that the relief percentage is recorded accurately on the suppliers system. Any error arising as a result of failing to take reasonable care is the responsibility of the supplier who is liable to account for any main rates of CCL over-claimed or underpaid, and who may be liable for a misdeclaration penalty. However, this doesn’t affect the responsibility of the person claiming relief from the main rates of CCL, who will be liable to a penalty if the certificate submitted to the supplier is inaccurate.

2.17 Exempt/reduced rate supplies

If you receive exempt or reduced-rate supplies which are excluded from the main rates of CCL, you, as the customer, are responsible for ensuring that the notification to the supplier on form PP11 Supplier Certificate (or equivalent) is correct. You can find further information about the use of the PP11 supplier certificate in notice CCL1/3 Climate Change Levy: reliefs and special treatments for taxable commodities.

If you provide an incorrect supplier certificate or notification, or provide a certificate or notification that becomes incorrect subsequent to its issue and that causes the supplier improperly to relieve (to any extent) the supply from the main rates of CCL, then you become liable to a penalty.

The penalty amount is 105% of the difference between both:

• the amount of CCL (which may be nil) which would have been chargeable on the supply made, if the certificate or other such notification had been correct

• the amount of CCL actually charged

You won’t be liable to a penalty, however, if you can satisfy us or a First-tier Tribunal that you’ve a reasonable excuse for submitting the incorrect notification.

Your supplier also has a responsibility to ensure any relief entitlement for the main rates of CCL notified to it by you as its customer is accurately applied to the stated account. Suppliers who fail to apply their customers’ relief entitlement accurately will be required to account for the main rates of CCL due and may be liable for a misdeclaration penalty or inaccuracy penalty (read paragraph 2.8) and a regulatory penalty of £250 for each such failure.

2.18 Failure to comply with the record-keeping requirements for supplier certificates

For the purposes of receiving relief from the main rates of CCL, if you fail to comply with the record-keeping requirements for supplier certificates you may be liable to a penalty of £250 for each such failure.

3.Ordinary interest and penalty interest

3.1 Ordinary interest

You may be charged ordinary interest if any of the following applies:

• we find you’ve under-declared CCL on your returns in relation to either the main rates or the CPS rates of CCL
• we find you’ve over-claimed a credit on your return in relation to either the main rates or the CPS rates of CCL
• you notify us of an error correction in relation to cumulative under-declarations in relation to either the main rates or the CPS rates of CCL
• you notify us of an error correction in relation to cumulative over-claims for the purposes of either the main rates or CPS rates of CCL (the procedures for notifying error corrections are set out in our guidance for correcting Climate Change Levy errors

We calculate interest from:

• the day after the tax was due for payment for the period of the return until the day before the assessment is notified to you

• in the case of an error correction notification, the day after the tax was due to be paid up to the day before it was actually paid

HMRC interest rates are linked to the Bank of England base rate. Whenever the Bank of England base rate is changed, HMRC interest rates will change.

Read about how HMRC interest rates apply to early and late payments.

3.2 Penalty interest

You may be liable to penalty interest on the amount due if you don’t pay CCL due on a return or any assessed CCL, penalty or interest on time.

The rate of penalty interest is 10 percentage points higher than the ordinary interest rate. It is also both:

• charged on a daily basis
• compounded monthly while the debt remains unpaid

Penalty interest is calculated on a daily basis but notified monthly. The aim is to provide a suitable penalty for those who don’t pay their tax debts on time and it follows the compliance measures introduced for other taxes collected by the Department.

We can mitigate penalties and penalty interest (read paragraph 2.15).

3.3 Assessments for CCL or interest which is not due

We may assess you for the amount overpaid if we repay you an amount of CCL or interest which is not due. If the amount assessed isn’t paid within a time limit stipulated by us you’ll be liable for interest and/or penalty interest on the amount assessed.

3.4 Claiming interest from us if we make a mistake

Where an error by us results in you, as a registered person, paying too much tax or suffering an unreasonable delay in receiving payment, you may be entitled to submit a claim for payment of interest.

You must make your claim in writing to the Environmental Taxes Information Centre within 4 years of our authorising payment of the amount on which the interest is payable.

Their address is:

Environmental Taxes Information Centre
HM Revenue & Customs
Warkworth House
BP3201
Benton Park View
Long Benton
Newcastle Upon Tyne
NE98 1ZZ

4.Payment of security

4.1 Circumstances in which security for CCL may be sought

We may occasionally require a registrable person to provide security for payment of the CCL as a condition of carrying out taxable activities. We’ll only do this where we believe it to be necessary for the protection of the revenue.

We’ll calculate the amount of security using a formula that has been approved by independent tribunals. That formula is based on:

• the amount of CCL Levy paid or due to be paid by the registrable person for a 4 or 6 month period

• plus an amount equal to any arrears of CCL from the current business

If you make quarterly returns, we’ll require an amount of security based on the CCL we estimate you would have to pay over 6 months.

If you make monthly returns, we’ll require an amount of security based on the CCL we estimate you would have to pay over 4 months.

We’ll normally accept security in the form of:

• payment, for example an electronic payment to a specified HMRC bank account, cheque or banker’s draft

• a performance bond from an approved financial institution which is payable on demand

• a joint bank or building society account

Please note that a performance bond must be signed and witnessed by an authorised person on behalf of the financial institution and an officer of HMRC.

Read more information on when HMRC may need a security and the accepted forms in Tax deposits and bonds: employers and traders.

Where you’ve been required to provide security, and you don’t, it’s a criminal offence to carry out taxable activities.

If we send you a notice of requirement and you disagree with our decision to require security from you, you’ve the right to an independent review of that decision. Alternatively, appeals against the imposition of a financial security requirement can be made direct to the First-tier Tribunal. You can find further information on this in section 6 of this notice.

5.Tax evasion

5.1 Tackling evasion

Most tax payers pay what tax is due, but unfortunately some deliberately try to pay less than is due. When we think this may have happened we have to investigate the matter.

Our objective in tackling fraud is to:

• secure the highest level of overall compliance

• stop fraud at the earliest opportunity

• collect the unpaid tax and related penalties and interest, and

• ensure, as far as possible, that the fraud doesn’t recur

5.2 Civil penalties and criminal proceedings

We’ll investigate most cases of suspected dishonest evasion of CCL with a view to the imposition of a civil penalty. The maximum penalty in such cases is an amount equal to the tax evaded. If you’re suspected of dishonestly evading CCL and we investigate with a view to the imposition of such a penalty, we’ll encourage you to co-operate and produce evidence, and may reduce the penalty to take account of the extent to which you co-operate with us in our investigations.

However, we may investigate any case of suspected dishonest evasion of CCL with a view to bringing criminal proceedings. We’ll decide on the appropriate course of action according to the merits of each case, but generally only the more serious or aggravated cases are prosecuted. The range of criminal offences can include:

• evasion of levy

• producing or furnishing a document with intent to deceive

• knowingly or recklessly furnishing false information

• conduct involving evasions or misstatements

• entering into or arranging contracts with reason to believe tax will be evaded

5.3 Non-registrable persons

If you act as or claim to be a non registrable person you may be liable for a civil evasion penalty of twice the equivalent of the CCL involved where you’ve deliberately concealed that you’re in fact a registrable person. You may also be liable for criminal penalties.

6.Reviews and appeals

6.1 Scope of the review/appeal procedure

The review and appeal procedure is available to anyone who is, or will be, affected by any of the these decisions:

• whether or not a person should be charged with an amount of CCL

• the amount of CCL charged and the time when the CCL is due

• whether to register a person for CCL, or cancel their registration

• whether or not a person is liable to pay CCL, the amount and the due date for payment

• whether to prepare a special scheme for a utility for the purposes of accounting for the main rates of CCL

• the imposition of a financial security requirement on a registered person, and the amount and method of such security

• liability to a penalty or interest, or penalty interest and the amount of any such liability

• any decision which is appealable in accordance with the liability of directors for penalties

• any entitlement to a tax credit or repayment of a tax credit and the extent of our liability to pay interest

• the requirement of any person to have a tax representative

• the giving, withdrawal, or variation of any approval or direction to be applied to a tax representative

• the giving, withdrawal, or variation of any utility direction for the purposes of the main rates of CCL

• the application of group membership for CCL purposes, and

• the assessment of underdeclared CCL, and the amount of such an assessment

The First-tier Tribunal (Tax) can hear appeals about any of the issues listed above.

Read more about the First-tier Tribunal.

6.2 More information about reviews and appeals

Read more information about appeal and review rights at Factsheet HMRC 1 ‘HM Revenue and Customs decisions ― what to do if you disagree.

Your rights and obligations

Read the HMRC Charter to find out what you can expect from HMRC and what we expect from you.

Help us improve this notice

If you have any feedback about this notice email: customerexperience.indirecttaxes@hmrc.gov.uk.

You’ll need to include the full title of this notice. Do not include any personal or financial information like your VAT number or company reference number.

If you need general help with this notice or have Climate Change Levy question you should phone our Climate Change Levy helpline.

Putting things right

If you’re unhappy with HMRC’s service, contact the person or office you’ve been dealing with and they’ll try to put things right.

If you’re still unhappy, find out how to complain to HMRC.

How HMRC use your information

Find out how HMRC uses the information we hold about you.