Climate change levy – nil returns and refunds

HMRC have updated their guidance on the climate change levy to make it clear that “you must still download, complete and send your Climate Change Levy return back to HMRC, even if you have nothing to pay or are due a refund”.

https://www.gov.uk/guidance/pay-climate-change-levy?utm_medium=email&utm_campaign=govuk-notifications-topic&utm_source=b6ba71d4-6981-4bac-83a8-b732b85bd42b&utm_content=daily