beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Aggregates Levy Guidance

Scientific referrals: Cases for referral

If you think a case is in need of expert opinion, the Unit of Expertise (UoE) will make all referrals to the independent geological consultant, and act as the contact point between the consultant and HMRC for this work. The officer asking for the referral will normally need to accompany the consultant on any site visit (a representative of the UoE may also come along if appropriate).