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HMRC internal manual

Economic Crime Levy

From:
HM Revenue & Customs
Published:
1 September 2023
Updated:
5 January 2026 - See all updates

ECL24100 - Computation step 3: band ranges: overview

The Economic Crime Levy is a set charge depending upon which band range a person falls within. A person’s UK revenue will mean they fall within one of the following band ranges:

  • A person will fall into Band A for the financial year if their UK revenue for the relevant accounting period is more than £10.2 million but not more than £36 million (s55(1)(a) FA22).

  • A person will fall into Band B for the financial year if their UK revenue for the relevant accounting period is more than £36 million but not more than £500 million (s55(1)(b) FA22).

  • A person will fall into Band C for the financial year if their UK revenue for the relevant accounting period is more than £500 million but not more than £1 billion (s55(1)(c) FA22).

  • A person will fall into Band D for the financial year if their UK revenue for the relevant accounting period is more than £1 billion (s55(1)(d) FA22).

For example, a person with a UK revenue of exactly £1 billion (in accordance with GAAP) falls within Band C.

If a person’s UK revenue is less than the Band A threshold, they will have no levy to pay, and there will be no need for that person to register for the ECL or make an ECL return.

Note: If the relevant accounting period of the person is other than 12 months then the band ranges should be proportionately adjusted (see [ECL24200]).

The above band structure and levy rates apply for financial years from 1 April 2026 onwards. Details about the historical band structure and levy rates can be found in [ECL25000].