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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Environmental Taxes: Aggregate Levy (AL): Earliest date for enforcement of an AL debt

Earliest date for enforcement of AL debt

Most businesses render returns and pay levy quarterly. A return must be filed and paidby the last working day of the month immediately following the end of the relevantaccounting period (Regulation 6 (2) and Regulation 8 (1) of the Aggregates Levy (General)Regulations 2002 [S.I. 2002/761]). Where the due date is not a working day, the date ischanged to the last working day before that day.

Businesses paying by direct debit are given an additional 7 days to pay (Regulation 8(3)of the Regulations). The Central Collection Unit (“CCU”) (AL) sends out ALreturns approximately 10 days before the end of the accounting period.

Seven days after the due date (the last working day), CCU (AL), issues a prime assessmentin the absence of a return. There is provision for additional assessments. If a tradermakes a voluntary disclosure and the amount of levy involved is more than £2000 theofficer will issue an assessment that will generate a Notice of Voluntary Disclosure tothe debtor. Assessments are subject to review and appeal.

The enforcement timetable for civil recovery of an AL debt is generally:

Return Due date + 1
Assessment issued in absence of a return 46 days from date of issue
Assessment issued in the absence of an acceptable return / officers’ assessment 46 days from date of issue
Assessment reduced or increased on review or on appeal to tribunal 31 days from the original date of issue
Interest 46 days from date of issue
Civil penalty 46 days from date of issue