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Contents

Official guidance
Electricity Generator Levy Manual

EGL70000 · Administration

  • EGL70500 · Administration of EGL: introduction
  • EGL71000 · Administration of EGL: application of corporation tax management provisions
  • EGL72000 · Administration of EGL: additional reporting requirements
  • EGL73000 · Administration of EGL: quarterly instalment payments
  • EGL74000 · Administration of EGL: treatment of EGL liability for CT purposes
  • EGL75000 · Administration of EGL: information to be provided when making payments
  • EGL76000 · Administration of EGL: application of group relief rules
  • EGL77000 · Administration of EGL: information sharing
  1. Administration: contents
  2. Administration of EGL: introduction

EGL70500 | Administration of EGL: introduction

From HM Revenue & Customs · Electricity Generator Levy Manual

This section of guidance covers the main tax administration rules for EGL which largely adapt those for corporation tax. Specific rules for the making of elections for EGL purposes are dealt with in the guidance for the subject. Guidance on administrative rules for the surrender of shortfall amounts are covered at EGL63400.

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