Aggregates Levy: application to appoint a UK tax representative (AL5)
Use form AL5 to apply to appoint a UK tax representative for Aggregates Levy.
Ref: AL5 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Excise/1.0/AL5&template=AL5.xdp
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.
Before you start
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