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HMRC internal manual

Aggregates Levy Guidance

Introduction: Ownership and scope of guidance

Permanent guidance is the main reference material for people in HM Revenue & Customs (HMRC).

Overall responsibility for this book lies with Excise, Customs, Stamps and Money (ECSM) Environmental Taxes team, based in Manchester. It is responsible for maintaining, defending and developing policy for aggregates levy, climate change levy and landfill tax.

It is also responsible for ensuring that assurance teams across the country and Large Business Service (LBS) staff are equipped with the training and guidance they need to meet operational objectives. Further details of the team role can be found on the ECSM site

This aggregates levy guidance is aimed at HMRC assurance staff and gives guidance on good practice techniques. These may be applied to identify non-compliance and to assurance activity on businesses in the aggregates industry.

It also includes procedural guidance on assurance-related matters such as scientific referrals, issuing assessments and penalties, and unjust enrichment. These should be read together with information in Notice AGL1 (HMRC website) and relevant sections of the law.