If you're an electricity producer or energy supplier, find out how and when to send HMRC your returns.
To help stop the spread of coronavirus (COVID-19) we have changed the way you file your paper returns for Climate Change Levy.
You must still send us your return within 30 days of the period end date.
We are also unable to accept cheque payments at this time. Pay online using one of the alternative payment options available.
For any queries, contact Climate Change Levy on Telephone: 03000 592 688.
HMRC will send you a return form every 3 months for you to fill in and send back. The date you need to send it back will be shown on your return.
You must keep records that prove the amounts of levy you declare on your return are right.
Send your completed return to:
HMRC Climate Change Levy
Cumbernauld Accounting Team
St Mungos Road
If you find that your returns or records have errors, you must correct them.
Payment and penalties
You must pay the levy you owe by the date shown on your return.
HMRC could issue you a penalty if you’re late filing your return. You may also have to submit monthly returns in future.
Annual returns for small businesses
You’re a small business and can apply to make annual returns instead of quarterly returns, if:
you’ve been registered for the levy for at least 12 months and you’ve submitted at least 4 quarterly returns
your liability is unlikely to be more than £2,000 for 12 months
you’re not registered as a group or a division of a larger business
in the 12 months before your application, you’ve not stopped making quarterly returns (including for Carbon Price Support rates of the levy)
To apply, write to HMRC with details of:
the date of your registration
your registration number
your total liability for the past 4 quarters (including any Carbon Price Support rates of levy)
your expected total levy liability for the next year
the date you want your accounting year to start
If your liability was above £2,000 for the last 4 quarters you should also explain why you think it’ll be lower next year.