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HMRC internal manual

Aggregates Levy Guidance

HM Revenue & Customs
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Errors and Assessments: Officer assessments - AL641 form completion

Issue of officer assessments

Officers should raise assessments using form AL641, in line with the information in sections AGL7400 (general) and AGL7500 (time limits). You must send the original of the form to Central Collection Unit (CCU) for processing, and keep the duplicate in the business’s folder. You should also complete an internalDebt Referral form (Excel 43KB) and send it to the CCU - see attached internaldebt referral guidance (Word 28KB).

You should complete form AL641 as follows:

Aggregates Levy Business’s name and address This must be the current address of the registered business. You should action any change using an AL12.
Line count This is the number of detail lines filled in. There are 12 lines immediately available, and if you need to fill in more lines use another AL641. Blank lines cannot be input. If a line is deleted, the subsequent line references (if used) must be amended. All unused lines must be ruled through.
Keying operator’s stamp This is done by the person keying in the assessment details.
Registration number Business’s registration number.
Period reference The accounting period in which the error was made. Up to 10 lines per accounting period can be accepted.
Due to HMRC (still Customs and Excise on the form) The amount of any under-declarations, but see below.
Due from HMRC (still Customs and Excise on the form) The amount of any over-declarations, but see below.
Type code A type code must be entered for each detail line filled in:
  • Type code 0 - the error relates to an amount of levy over-declared by the business as due from HMRC.
  • Type code 1 - the error relates to an amount of levy under-declared by the business as due to HMRC.
  • Type code 2 - a return has not been rendered for the period, and the AL641 is to assess the liability in excess of the central assessment.     
      Method code A method code must be entered for each detail line filled in. A list of the codes is shown on the reverse of the AL641.
      Reason code A reason code must be entered for each detail line filled in. A list of the codes is shown on the reverse of the AL641.
      Interest inhibit An interest inhibit code must be entered for each detail line filled in:
  • Code N - inhibit not set. This should be used for all over-declarations and those under-declarations where interest should be worked out.
  • Code Y - inhibit set. There are very few occasions when interest should not be worked out, except where there is a reasonable excuse. Any inhibit of interest must be countersigned.     
      Gross amount over-declared (in words) If the assessment overall is an over-declaration enter in words amount over-declared.
      Assessing officer Details of the officer raising the assessment.
      Checking officer The checking officer should ensure that the AL641, supporting letter and schedule are completed in accordance with the guidance above, paying particular attention to the arithmetical calculations. It is not the responsibility of the checking officer to confirm whether or not the assessment is technically correct.
      Counter-signatory Counter-signatory is needed if there is a net over-declaration; if interest is to be inhibited; if it is a supplementary assessment for a period previously assessed. The countersigning officer should be informed of the circumstances needing inhibit(s) to be set and be satisfied that the setting of inhibit(s) is appropriate. The counter-signatory should be at the appropriate level, dependent on the revenue involved. The officer raising the assessment cannot also countersign the document (even if it is within their limit).
      Office date stamp To be stamped by the officer raising the assessment, to show the date of completion.
      Page…..of….. To be filled in on both the AL641 and any continuation sheets to ensure that no pages are missed when the assessment is keyed.

Additional information

  • Show under and over-declarations for the same period separately.
  • Enter amounts as whole pounds - under-declarations rounded down and over-declarations rounded up.
  • Do not enter due to and due from amounts on the same line.
  • Rule through any unused lines and boxes.
  • Amalgamate Officer’s Assessments and Error Corrections for the same period on one AL641. This is particularly useful for large businesses with a number of assessments in the pipeline.

Role of manager

Refer to AGL7400.