Updates: Economic Crime Levy
2023
Introduction: scope of this guidance
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Added ECL01100
Added ECL01100
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Computation of an ECL liability: computation step 1: relevant accounting period: contents
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Relevant accounting period: no accounting period ending in a financial year
Fixing hyperlinks
Fixing hyperlinks
Fixing links
Fixing links
Appropriate collection authority
Formatting changes to bullet points
Formatting changes to bullet points
Enforcement: Assessments: Scope of assessments
Correcting link typo
Correcting link typo
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Amending title
Fixing broken hyperlinks
Fixing broken hyperlinks
Fixing hyperlink- second attempt
Fixing hyperlink- second attempt
Incorrect hyperlink
Incorrect hyperlink
Enforcement: Penalties: contents
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Enforcement: Penalties: Failure to make a complete and accurate ECL return
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changing title
Enforcement: Penalties: Failure to notify HMRC of a repayment that should not have been made
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Enforcement: Penalties: Overview of penalties
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Enforcement: Penalties: Failure to to deliver an ECL return
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changing title
Enforcement: Penalties: Failure to make the ECL payment on time
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Enforcement: Penalties: Failure to keep and preserve records
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Enforcement: Assessments: Relevant failure
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Enforcement: Assessments: Under-assessments
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Enforcement: Assessments: Time limits for assessments
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