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Aggregates Levy

Guidance and regulation

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  • Public access to Aggregates Levy guidance used internally by HM Revenue and Customs (HMRC).

  • Find out what happens when HMRC may ask for a security bond for Corporation Tax if you're an employer or trader.

  • Check how the delayed payment scheme works.

  • Check if you can claim for bad debt relief if a customer is insolvent and can no longer pay what they owe for taxable aggregate.