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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: information sharing

EGL77000 | Administration of EGL: information sharing

From HM Revenue & Customs · Electricity Generator Levy Manual

FA22/S309 allows the bodies responsible for the regulation of the UK energy market to share information that is relevant to the EGL with HMRC. This overrides any duty of confidentiality but remains subject to the relevant statutory protections under the UK’s data protection legislation and the provisions of the Investigation of Investigatory Powers Act 2016.

The EGL policy team is responsible for making any request for information under this rule.

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