To ensure that businesses comply with the terms of refund
agreements they have reached with the Commissioners, Schedule 8,
paragraphs 3 to 8 to Finance Act 2001 “Aggregates Levy:
Repayments and Credits” allows HMRC to assess those
businesses who have failed to reimburse (repay) their customers in
the manner agreed.
Under paragraph 3(3) “Where any person is liable to pay
any amount to the Commissioners in pursuance of an obligation
imposed by virtue of paragraph 1(4)(a) above, the Commissioners
may, to the best of their judgement, assess the amounts due from
that person and notify it to him.”
Paragraph 4 allows an assessment to be issued to recover any
amount paid by way of interest, and paragraph 6 allows for interest
to be charged on the whole amount of any assessment issued.
