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HMRC internal manual

Aggregates Levy Guidance

Unjust enrichment: Assessment provisions

To ensure that businesses comply with the terms of refund agreements they have reached with the Commissioners, Schedule 8, paragraphs 3 to 8 to Finance Act 2001 ‘Aggregates Levy: Repayments and Credits’ allows HMRC to assess those businesses who have failed to reimburse (repay) their customers in the manner agreed.

Under paragraph 3(3) “Where any person is liable to pay any amount to the Commissioners in pursuance of an obligation imposed by virtue of paragraph 1(4)(a) above, the Commissioners may, to the best of their judgement, assess the amounts due from that person and notify it to him.”

Paragraph 4 allows an assessment to be issued to recover any amount paid by way of interest, and paragraph 6 allows for interest to be charged on the whole amount of any assessment issued.