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Contents

Official guidance
Aggregates Levy Guidance

AGL4000 · Assurance of accounting system

  • AGL4100 · Under-declaration of aggregate exploited on returns
  • AGL4200 · Incorrect tax rate applied
  • AGL4300 · Relief evidence
  • AGL4400 · Incorrect tax point adopted
  • AGL4500 · Invalid water discount applied
  • AGL4600 · Invalid bad debt relief claims made
  1. Assurance of accounting system: Contents
  2. Assurance of accounting system: Under-declaration of aggregate exploited on returns

AGL4100 | Assurance of accounting system: Under-declaration of aggregate exploited on returns

From HM Revenue & Customs · Aggregates Levy Guidance

System 1: Aggregates Levy accounting system

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