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ECL11100 | Basic structure of the ECL

From HM Revenue & Customs · Economic Crime Levy

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 person’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.