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HMRC internal manual

Aggregates Levy Guidance

Operational assurance overview: Health and Safety: Personal safety

If you carry out visits by appointment and are accompanied whilst on site by the business’s staff there should be little danger of physical threats, abuse or violence. You are more likely to meet problems when making unexpected visits to lone worker sites, particularly at unusual hours or during darkness - see guidance on Personal safety on the About You Health and Safety intranet pages.