ECL11100 - Basic structure of the ECL

The Economic Crime Levy (ECL) is an annual charge that will affect persons who are carrying on a regulated business [ECL12200] at any point in a financial year and whose UK revenue exceeds £10.2 million per year.

HMRC is one of three collection authorities. The other collection authorities are:

  • the Financial Conduct Authority (FCA)
  • the Gambling Commission (GC)

Please see [ECL11200] for guidance on whom the person바카라 사이트™s appropriate collection authority is.

The levy is an annual charge payable by 30 September following the end of each financial year, with the first chargeable financial year being 1 April 2022 to 31 March 2023. Therefore, first payments of the levy are due by 30 September 2023.

The amount payable will be determined by reference to a what band range they fall within measured by their UK revenue. [See ECL24000] for further information on band ranges.