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HMRC internal manual

Aggregates Levy Guidance

Operational assurance overview: Liaison within Local Compliance

Many aggregates levy producers are likely to have an annual taxable turnover which requires them to be VAT registered, although direct comparison between the levy and VAT due on the supply of aggregates may be difficult to establish.

Liaison between aggregates levy assurance staff and VAT staff (and also those in other regimes), especially at the planning stage, but also after the issue of any assessments, can produce mutual benefits in identifying potential revenue risks and focusing assurance activities.

This should raise awareness of the levy within the region through communication and dissemination of relevant information, including awareness of the role of the Unit of Expertise – see AGL2500.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)