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Official guidance
Aggregates Levy Guidance

AGL2000 · Operational assurance overview

  • AGL2050 · Assurance objectives
  • AGL2100 · Record keeping requirements for aggregates operators
  • AGL2150 · Assurance of aggregates operators
  • AGL2200 · Identification of systems requiring audit
  • AGL2250 · Basic checks
  • AGL2300 · Returns
  • AGL2350 · Accounting database and online registration system
  • AGL2400 · Large business compliance management
  • AGL2450 · Liaison within Local Compliance
  • AGL2500 · Environmental Taxes Unit of Expertise
  • AGL2550 · Training
  • AGL2600 · Health and Safety
  1. Operational assurance overview: Contents
  2. Operational assurance overview: Returns

AGL2300 | Operational assurance overview: Returns

From HM Revenue & Customs · Aggregates Levy Guidance

Businesses send aggregates levy returns to the Central Collection Unit (CCU), Alexander House, Southend. CCU post details to the aggregates levy (NET) database – see AGL2350.

These are the returns you should verify during assurance interventions. This includes letting CCU know of any differences compared to the figures on NET which are due to either keying-in errors in CCU or wrong declarations by businesses through e.g. misunderstanding of the tonnages to declare in the exempt and relieved tonnages boxes on the return form.

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