½Û×ÓÊÓƵ

Requirement to be registered

HMRC maintains a register of persons liable to account for CCL¹ and keep in it such information as they consider appropriate for the care and management of CCL². A person is required to be registered with HMRC for CCL if a taxable supply is made for which he is the person liable to account for any CCL charged³.

Notification of requirement to register

A person who intends to make, or have made to him, any taxable supply for which (if made) he is the person liable to account for any CCL charged, or is required to be registered for the purposes of CCL, must (if he is not already so registered) notify HMRC of that fact⁴. This includes taxable supplies by importers. However, if a person is making only excluded or exempt supplies there is no registration requirement for CCL purposes.

For CHP schemes registration depends upon the assessment of 'Good Quality' under the CHP Quality Assurance (CHPQA) programme and whether the