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Official guidance
Securities Guidance

SG15500 · Introduction and the law: the law on security: Climate Change Levy

  • SG15505 · Power to require security for the payment of Climate Change Levy
  • SG15510 · Person’s right to a review
  • SG15515 · Time limits for review completion
  • SG15520 · Person’s right to appeal to an independent tribunal following notification of review conclusion
  • SG15525 · Person’s right to appeal to an independent tribunal
  • SG15530 · Power to determine the amount and manner of security
  • SG15535 · Power to include existing debt in the quantum
  • SG15540 · Penalty for failure to provide security
  • SG15545 · Compensation orders against convicted persons
  • SG15550 · Power to proceed against company directors, officers, shadow directors, etc
  • SG15555 · Evidence by certificate
  • SG15560 · Power to direct a person to make monthly returns
  1. Introduction and the law: the law on security: Climate Change Levy: contents
  2. Introduction and the law: the law on security: Climate Change Levy: evidence by certificate

SG15555 | Introduction and the law: the law on security: Climate Change Levy: evidence by certificate

From HM Revenue & Customs · Securities Guidance

Under paragraph 135 of Schedule 6 to the Finance Act 2000, a certificate of the Commissioners of HMRC shall be sufficient evidence of the fact until the contrary is proved.

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