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Contents

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: Environmental Taxes Unit of Expertise

AGL2500 | Operational assurance overview: Environmental Taxes Unit of Expertise

From HM Revenue & Customs · Aggregates Levy Guidance

The Environmental Taxes Unit of Expertise (UoE) is located at Newcastle upon Tyne and can provide advice on technical control matters, audit techniques and training. It covers climate change levy and landfill tax, as well as aggregates levy. For any queries you should seek advice at first from local colleagues or management, and then from the UoE, who will discuss as necessary with Environmental Taxes team in Excise, Customs, Stamps and Money on matters of operational or legal significance. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

You can contact the UoE via their e-mail address (Environmental Taxes U of E) or access the Unit of Expertise intranet site for information.

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