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HMRC internal manual

Aggregates Levy Guidance

Operational assurance overview: Environmental Taxes Unit of Expertise

The Environmental Taxes Unit of Expertise (UoE) is located at Newcastle upon Tyne and can provide advice on technical control matters, audit techniques and training. It covers climate change levy and landfill tax, as well as aggregates levy. For any queries you should seek advice at first from local colleagues or management, and then from the UoE, who will discuss as necessary with Environmental Taxes team in Excise, Customs, Stamps and Money on matters of operational or legal significance. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

You can contact the UoE via their e-mail address (Environmental Taxes U of E) or access the Unit of Expertise intranet site for information.