Form

Appoint a tax representative for Aggregates Levy (AL5)

You can appoint a tax representative to meet the your obligations for Aggregates Levy if you're not resident in the UK.

Documents

Apply to appoint a UK tax representative (AL5)

Details

You may need to appoint a tax representative if you:

  • use aggregate commercially in the UK
  • do not have a business or other fixed establishment in the UK

Your tax representative will be responsible for meeting all your obligations and paying all liabilities related to the levy.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start

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Published 8 October 2014