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HMRC internal manual

Aggregates Levy Guidance

From
HM Revenue & Customs
Updated
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Errors and Assessments: Officer assessments - Amendments and withdrawal

You should notify amendments to and withdrawal of assessments previously raised to Central Collection Unit (CCU) in writing showing all the relevant details. These should be checked and counter-signed in the same way as in AGL7700.

CCU will issue the appropriate AL38 output form to the business.