CCLG15050 - Assessments and Penalties: Central assessments
Where an energy supplier has not rendered a CCL return, assessments are issued centrally by CCU. These are issued about 5 days after the latest date on which a return should be made.
The amount of levy assessed is based, where no returns have been made, on the estimated taxable supply given by the energy supplier on his application to register or, where returns have been made, on the preceding returns.
Where a central assessment is issued (by virtue of Section 78 or 67) and during a visit it is found that the energy supplier did not subsequently make a return and that the central assessment is not correct, the energy supplier should be encouraged to submit a return and any net payment due. If they indicate that they are unwilling to make a return, or subsequently fails to do so a further (officer’s) assessment can be issued under Section 78 or 67.