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HMRC internal manual

Aggregates Levy Guidance

Operational assurance overview: Record keeping requirements for aggregates operators

Where applicable, all registered aggregates operators need to keep records relating to:

  • The commercial exploitation of aggregates.
  • Tax credits (claims for credits for exports and other reliefs e.g. end use relief).
  • Exempt aggregate.
  • Levy paid purchases of aggregates, non-taxable materials e.g. bitumen and recycled materials.
  • Imports.
  • Special schemes:

    • sites not using weighbridges;
    • mixes;
    • water discounting.
  • Bad debt relief.
  • Materials brought onto or removed from the aggregates site.
  • Waste that has been dumped or put to landfill.
  • All credit or debit notes, and similar documents.
  • Weighbridge tickets.
  • Accounting documents such as invoices
  • Any other documents required by the aggregates levy notice or any other notice published by HMRC.

For the control of/audit of aggregates levy operators, weighbridge tickets and the audit trail from those records to the aggregates levy account will generally be of vital importance. Weighbridge tickets, particularly in the case of larger operators, will be the focal point for control purposes.

Further details of record keeping requirements can be found in section 15 of Notice AGL1 - use link in AGL1100.