V22.114 Registration

V22.114 Registration

A person is required to be registered for aggregates levy if he:

  1.  

    •     carries out taxable activities, and

  2.  

    •     is not specifically exempted from registration1

The legislation does not provide for turnover thresholds for registration. A person carries out a taxable activity and becomes required to register for the levy if he is responsible for the commercial exploitation of a quantity of aggregate in the United Kingdom2.

Registration procedure

A person who is required to register for aggregates levy must notify HMRC within 30 days after the day upon which he became so required3. Notification should be made on Forms

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