Business tax – form

Aggregates Levy: application to appoint a UK tax representative (AL5)

Use form AL5 to apply to appoint a UK tax representative for Aggregates Levy.

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Use form AL5 to apply to appoint a UK tax representative.

If you are a non-UK resident who commercially exploits aggregate in the UK you are liable to register for the levy. If you do not have a business or other fixed establishment in the UK, you may be required to appoint a tax representative.

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