Find out about Aggregates Levy returns and the supporting records you need to keep.
Your Aggregates Levy registration certificate will tell you when your first return is due.
HM Revenue and Customs (HMRC) will send you a notice to file your return (form AL100) within 2 weeks of the end of each accounting period.
You’ll be given a deadline for sending the return which is usually the last working day of the month, following the end of the return period. This excludes any weekends or public holidays.
If you have non-standard accounting periods HMRC will let you know when you need to send your returns.
HMRC may issue you a £250 penalty if you don’t file your return on time.
You need to pay the Aggregates Levy when you send your return.
Correct an error on a return
You should make all corrections within 4 years of the accounting period in which the error was made.
Errors if you’re VAT registered
You can correct net errors on previous returns up to a maximum of £50,000 on your online return if you’re VAT registered. The error mustn’t be over 1% of your box 6 figure on your VAT return (before correction) for that period.
Errors if you’re not VAT registered
You can correct net errors on previous returns up to a maximum of £10,000 on your online return if you’re not VAT registered
Errors over these limits
You must write to HMRC about the error:
Excise Processing Teams
You should include details of:
- the error amount
- the accounting period
- an explanation of how the error occurred
Records you must keep
The records you must keep should prove the amounts declared on your returns are correct. You must keep them for 6 years and you can store them in any format. You must be able to produce the records whenever HMRC ask to see them. This will include:
- Aggregates Levy account
- Aggregates Levy tax credits account
- Aggregates Levy bad debt account
- record of exempt aggregate
- mixes – special schemes
- business and accounting records
- records of materials brought onto or removed from the registered site
- records of waste that has been dumped or put to landfill
- credit and debit notes, and similar documents, issued or received
- weighbridge tickets
- end use relief claims
HMRC will also take into account any reasonable excuse for making an error.