AGL1100 - Introduction: Ownership and scope of guidance
Permanent guidance is the main reference material for people in HM Revenue & Customs (HMRC).
Overall responsibility for this book lies with the Aggregates Levy Policy Team, within the Excise Environmental Taxes team. It is responsible for maintaining, defending and developing policy for aggregates levy.
It is also responsible for ensuring that assurance teams across the country and Large Business Service (LBS) staff are equipped with the training and guidance they need to meet operational objectives.
This aggregates levy guidance is aimed at HMRC assurance staff and gives guidance on good practice techniques. These may be applied to identify non-compliance and to assurance activity on businesses in the aggregates industry.
It also includes procedural guidance on assurance-related matters such as scientific referrals, issuing assessments and penalties, and unjust enrichment.