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HMRC internal manual

Aggregates Levy Guidance

Operational assurance overview: Returns

Businesses send aggregates levy returns to the Central Collection Unit (CCU), Alexander House, Southend. CCU post details to the aggregates levy (NET) database – see AGL2350.

These are the returns you should verify during assurance interventions. This includes letting CCU know of any differences compared to the figures on NET which are due to either keying-in errors in CCU or wrong declarations by businesses through e.g. misunderstanding of the tonnages to declare in the exempt and relieved tonnages boxes on the return form.