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HMRC internal manual

Aggregates Levy Guidance

Operational assurance overview: Identification of systems requiring audit

The operations of smaller aggregates operators can be documented and audited as a single system, with the primary control being to show the overall credibility of this single system.

Larger regional and national aggregates operators are much more complex and to carry out the audits needed to gain the appropriate assurance that the correct levy has been paid, it is essential to split operators’ operations into discrete systems or sub-systems. The revenue at risk can then be identified and quantified for each system according to throughput and system complexity. Audit plans can then be prepared, giving the appropriate priority to the identified areas of greatest risk.

While VAT-trained staff may be familiar with this approach, excise or other staff may not be. But those new to aggregates levy assurance should undertake the training identified in section AGL2550. This includes the TPQ Excise Unit 5 Aggregates Levy Foundation Level - Product 0014679 (printed version) or 0014680 (online manual) and 0014681 (assessment) on the Online Learning intranet site. Staff who are new to assurance work or do not have existing core assurance skills must have completed the Visiting Skills for Excise & International Trade training - Online learning Product Code 000027.