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HMRC internal manual

Aggregates Levy Guidance

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HM Revenue & Customs
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Errors and Assessments: Assessments Overview

You may need to raise an assessment to correct an underpayment or overpayment of aggregates levy, or errors in the treatment of credits (either over or under claims). Our powers to assess are covered in Schedule 5 of the Finance Act 2001.

Paragraph 2(3) extends our powers to assess to cover all those people who might need to make a return on another person’s behalf. These are listed in paragraph 19(3) and cover personal representatives, trustees in bankruptcy or liquidators, including Scotland, receivers, or other representatives.

Taken together these provisions give us powers to assess:

  • where returns are not made - Paragraph 2(2)(a);
  • where they cannot be verified (and we believe they are wrong) - Paragraph 2(2)(b);
  • where we are not given the opportunity to verify them - Paragraph 2(2)(c);
  • where returns are incorrect - Paragraph 2(2)(d);
  • where the business has failed to register and should be registered and pay levy - Paragraph 2(2)(e).

There are two types of assessments which might be made against a business, central assessments - AGL7300 and officer assessments - AGL7400 onwards.