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HMRC internal manual

Aggregates Levy Guidance

From
HM Revenue & Customs
Updated
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Penalties: AL99 letter for unregistered businesses (end-users and merchants)

AGGREGATES LEVY: NOTICE OF ASSESSMENT OF A CIVIL PENALTY FOR MISDECLARATION OF END USE

Dear Sir or Madam,

It has come to our attention that on _ _ /_ _/ _ _ _ _ you declared directly or indirectly via a third party to (enter registered trader’s name) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ , who are registered with HM Revenue & Customs for aggregates levy, that * [ you were to use, or had used, the following aggregate (for end-users)],[ that the following aggregate was to be used or had been used (for merchants)] in a prescribed industrial or agricultural process which is relieved from aggregates levy under regulations made under section 30 of the Finance Act 2001.

(insert type and quantity of aggregate)

_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

We have reason to believe that the aggregate was not used for the declared purpose and as such you are now liable to a penalty under section 28 and Schedule 6 of the Finance Act 2001 (as amended), and the Commissioners hereby notify you that they have made the following civil penalty assessment: £_ _ _ _ _ _

This is calculated as 105% of £ _ _ _ _ _ _ _ _ _ _ _ _ which is the amount of the tax credit claimed in error by your supplier in respect of that aggregate in reliance on your incorrect declaration.

THIS SUM SHOULD BE PAID IMMEDIATELY. NO REMINDER WILL BE SENT.

Send your payment together with the remittance slip to: HM Revenue & Customs, CCU (AL), 8th Floor South Central, Alexander House, 21 Victoria Avenue, Southend-on-Sea, SS99 1AA.

If you do not agree that you are liable to this penalty, or dispute the amount of the penalty, you can have a review. If you want a review you should write to us within 30 days of the date on this notice setting out your reasons for disputing the decision. This should be sent to: National Excise Review and Appeals Team, Appeals Unit, Cotton House, 7 Cochrane Street, Glasgow, G1 1GX.

If you are not satisfied with the outcome of the formal review, or if you do not want a review, you can appeal to an independent tax Tribunal within 30 days of the original or review decision.

See Factsheet HMRC1 “HM Revenue and Customs - what to do if you disagree” for more information about appeal and review rights. You can get this fact sheet by:

If you have any queries regarding this notice please contact your local aggregates levy office who issued the penalty.

**The enclosed notes provide further essential information [officer to attach any further information if appropriate].

Yours faithfully

………………………………

Issuing Officer

*Delete as appropriate

**Delete as appropriate 

AL99 (November 2012))