Businesses registered for Aggregates Levy can now access their returns online. Agents will be able to submit returns on behalf of their clients, when authorised.
As part of the change HMRC is issuing new 15 digit registration numbers to Aggregates Levy businesses.
This notice cancels and replaces Notice AGL1 August 2015.
Updated following 2 State aid investigations carried out by the European Commission. Main changes can be found in paragraph 1.2 of this notice.