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Official guidance
Economic Crime Levy

ECL22000 · Computation of an ECL liability: computation step 1: relevant accounting period

  • ECL22100 · Relevant accounting period: one accounting period ending within the financial year
  • ECL22200 · Relevant accounting period: more than one accounting period ending within the financial year
  • ECL22300 · Relevant accounting period: no accounting period ending in a financial year
  • ECL22400 · Relevant accounting period: relevant accounting periods other than 12 months
  1. Computation of an ECL liability: computation step 1: relevant accounting period: contents
  2. Relevant accounting period: more than one accounting period ending within the financial year

ECL22200 | Relevant accounting period: more than one accounting period ending within the financial year

From HM Revenue & Customs · Economic Crime Levy

If there is more than one accounting period ending in the financial year, the UK revenue for the purposes of the levy is the combined total of UK revenue for those accounting periods, and the length of the relevant accounting period is to be taken as the combined length of those periods (s56(4) FA22) (see an example of this on [ECL26300])

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