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HMRC internal manual

Aggregates Levy Guidance

Operational assurance overview: Health and Safety: Vehicle movements, machinery and equipment

You may come across a wide range of both static and moving vehicles and equipment. Some sites may be connected to the rail network or have dockside operations.

The best way to avoid getting hurt by vehicles and machinery is to stay well away from them. Wear hard hat, safety wellingtons and a high visibility jacket. If you need to approach a vehicle, first attract the attention of the driver, ensure that you are readily identifiable as an officer of HMRC and never stand directly in front of oncoming traffic.

If you wish to examine the contents of a vehicle you should under no circumstances climb into, on, or around the vehicle. The material to be examined must be presented to you in an area which is suitable for the examination to take place.