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HMRC internal manual

Aggregates Levy Guidance

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HM Revenue & Customs
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Penalties: AL99A letter for unregistered businesses (error correction)

AGGREGATES LEVY: NOTICE OF ASSESSMENT OF A CIVIL PENALTY FOR MISDECLARATION OF END USE (ERROR CORRECTION)

Dear Sir or Madam,

You notified us on -–/ –/ -–-— (enter date) that your previous declaration to your supplier stating that you were to use or had used aggregate for a prescribed industrial purpose or agricultural process under regulations made under section 30 of the Finance Act 2001 was incorrect.

Further to your notification I confirm that 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.

The penalty is normally 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 previous incorrect declaration. However, due to your co-operation and in all the circumstances, including your voluntary notification, we have, on this occasion, mitigated your liability to 100% of the incorrect declaration i.e. no more than the amount of levy due.

  • Your advance payment of £_ _ _ _ _ _ will be allocated to your account and offset against your liability, consequently your liability is now discharged.

**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 of this notice setting out your reasons for disputing the decision. Your request for a review should be made in writing and should set out your reasons for disputing the decision. This should be sent, within 30 days of the date of this notice, 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 if disclosed amount not paid.

** Delete if disclosed amount paid

*** Delete as appropriate 

AL99A (November 2012)