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HMRC internal manual

Air Passenger Duty Risk Based Control

HM Revenue & Customs
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Introduction: Ownership of Guidance

This is the APD section of X-99 excise regime specific assurance guidance. This book provides guidance on the risk-based control of APD.

Responsibility for this book lies with:

Transport Taxes Team

Excise, Stamps and Money Businesses
Room 1/37
100 Parliament Street
London SW1A 2BQ

Tel: (GTN 2850) 0207 147 70410 or 70655

Excise Operations is responsible for:

  • Managing and guiding excise operational work to deliver the business outcomes specified for the Department’s UK Revenue function; and
  • Maintaining a strategic overview across the Department’s operations and delivering policy objectives by setting priorities and allocating resources according to the risk models identified.

Day to day management of APD assurance is by:

The APD Central Assurance Team (CAT)
Uxbridge Business Centre
2nd Floor
1 Park Road
Uxbridge UB8 1RW

Tel: 01895 817226 / 817351
Fax: 01895 814305
E Mail: