CCLG15140 - Assessments and Penalties: Errors discovered in values of units declared in boxes 6 - 9 on CCL100 form
It is important that the figures declared on the return are as accurate as possible. When sufficient statistics are available it may be possible to use the figures for central credibility checks. Clearly, only significant errors will affect the overall position. It is not possible to quantify what is meant by significant in any particular instance. A judgement will have to be made based on common sense about whether an error made by an energy supplier will have any material effect. If it will, notify the appropriate amendments to boxes on the CCL return to CCU.
Sometimes, you will be able to assess that an error was material but be unable to determine its exact value. In these cases, where you cannot confirm actual values per period, estimate them. Record the basis of your estimation in the energy supplier’s folder. Explain to the energy supplier what you have done and ask them to calculate the exact values as soon as possible. Then notify CCU of the actual values
The importance of correct levy declarations should be emphasised to energy suppliers who have made errors in this respect.