ECL12300 | Groups and the ECL

As the ECL is a charge per person, there is no corporate group liability. Should they meet the requirements, each member has a separate requirement to register for the ECL, submit an ECL return and pay the ECL to HMRC.

There is no function for a corporate group to make a joint payment on behalf of their members.

For example, Alpha Ltd is a parent of a corporate group consisting of 2 subsidiaries, Beta Ltd and Charlie Ltd. Only Beta Ltd is carrying on a HMRC-supervised regulated business.

Assuming it meets the other requirements, only Beta Ltd needs to register for, submit an ECL return and pay the ECL to HMRC.

Alpha Ltd cannot register for, submit an ECL return or pay the ECL on behalf of Beta Ltd.