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Economic Crime Levy

Publication Date: 2024

Publisher: Bloomsbury Professional

Copyright: 2024 Crown

Economic Crime Levy

Economic Crime Levy

This is HMRC's manual for the Economic Crime Levy

Last update: 29th March 2024

Contents

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  • Open Section
    ECL01000: Introduction: contents
    • ECL01100: Introduction: scope of this guidance
    • ECL01200: Introduction: background
    • ECL01300: Introduction: definitions
  • Open Section
    ECL10000: Overview of the ECL: contents
    • ECL11000: Basic structure of the ECL: contents
    • ECL12000: Who is liable to the ECL: contents
  • Open Section
    ECL20000: Computation of an ECL liability: contents
    • ECL21000: Computation overview
    • ECL22000: Computation Step 1: relevant accounting period: contents
    • ECL23000: Computation step 2: UK revenue
    • ECL24000: Computation step 3: band ranges: contents
    • ECL25000: Computation step 4: calculate the ECL charge
    • ECL26000: Computation examples: contents
  • Open Section
    ECL30000: Enforcement: contents
    • ECL31000: Penalties: contents
    • ECL32000: Assessments: contents
    • ECL33000: Appeals and reviews: contents
  • Open Section
    ECl40000: ECL debts and insolvency
    • ECL41000: ECL during insolvency
    • ECL42000: Transfers of debt from the GC and the FCA
  • ECLFEEDBACK: ECL Manual Feedback

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