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Home / De-Voil /Part V22 Aggregates levy /Division V22.1 Aggregates levy /Aggregates levy / V22.116 Accounting for the levy

V22.116 Accounting for the levy

Part V22 Aggregates levy

Returns

Registered businesses must submit aggregates levy returns to HMRC on a quarterly basis. It is possible to agree special tax periods with HMRC, and smaller businesses may be able to submit annual returns by prior agreement¹.

From 1 January 2017 HMRC enabled the online submission of aggregates levy returns. To facilitate this change, new aggregates levy registration numbers

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V18.134 Registration of Lloyd's syndicates

V5.141A VAT payment—goods subject to a fiscal warehouse regime

V4.266 Definitions—donated goods, advertising and medicinal products

V16.870 Changes to the VAT second-hand margin scheme

V17.140 Free zones/freeports

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

V2.137 Liability to VAT registration when business transferred as a going concern

VATA 1994 Sch 8

V3.518 Changes in consideration

V23.102 Drinks that are liable to SDIL

V3.306 Valuation for import VAT

V3.153 Value—subsidies

V16.904 Business travel agents

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

VAT 1614G Certificate to disapply the option to tax: land sold to Housing Associations

V1.241 Interpretation and construction of VAT legislation

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

V5.162A VAT refunds for museums and galleries

V16.886 VAT—the VAT treatment of share registration services