Form

Appoint a tax representative for Aggregates Levy (AL5)

You can appoint a tax representative to meet your obligations for Aggregates Levy if you're not resident in the UK.

• From: HM Revenue & Customs
• Published: 8 October 2014
• Last updated: 8 November 2022 — See all updates

Documents

Apply to appoint a UK tax representative (AL5)

Ref: AL5

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Excise/1.0/AL5&template=AL5.xdp

Details

You may need to appoint a tax representative if you:

• use aggregate commercially in the UK
• do not have a business or other fixed establishment in the UK

Your tax representative will be responsible for meeting all your obligations and paying all liabilities related to the levy.

Email HMRC to ask for this form in Welsh (Cymraeg).

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Published 8 October 2014
Last updated 8 November 2022 + show all updates

1. 8 November 2022

   Form AL5 has been updated to include where to send the completed form to.

2. 8 October 2014

   First published.