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HMRC internal manual

Aggregates Levy Guidance

From
HM Revenue & Customs
Updated
, see all updates

Operational assurance overview: Basic checks

As a principle of good practice, you should carry out the following basic checks when you start each audit visit:

  • confirm that the registered legal entity is correct;
  • confirm number of sites covered by the registration;
  • ensure the boundaries of the site are agreed to prevent any possible levy avoidance
  • check that all returns and payments due have been made;
  • check that signatories to levy returns and other required documents are properly authorised to act on behalf of the legal entity; and
  • check that all agreements for special schemes are up to date.

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