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.


Apply to appoint a UK tax representative (AL5)


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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You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Published 8 October 2014