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HMRC internal manual

Aggregates Levy Guidance

Operational assurance overview: Health and Safety: Manual handling

The manual handling of loads should be avoided wherever possible, for example, the lifting, pushing, pulling, carrying and putting down of business records. You can find more guidance on manual handling on the About You Health and Safety intranet pages and in the manual handling e-learning package, available through the Online Learning intranet site - prospectus item code 0010645.