Companies in the Climate Change Levy Agreement scheme should be aware that HMRC is continuing to undertake audits.
The audits aim to ensure the CCA is being applied at the correct rate to appropriate sites. Before an audit you will usually receive a letter from HMRC requesting basic information.
If your record-keeping looks accurate it’s likely that no further involvement would be required. If there are discrepancies, however, HMRC may decide to undertake a more detailed investigation.
For further information or advice on CCA compliance, please contact us on 01244 571830.