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HMRC internal manual

Air Passenger Duty Risk Based Control

HM Revenue & Customs
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General: Assurance objectives

The objectives for the assurance of APD are to ensure that:

  • Statutory and departmental requirements are complied with;
  • All traders liable to be registered are brought into the system and an accurate, complete and timely register is maintained;
  • The approach to the control of traders follows EICS principles: risk assessment, resource allocation and system based control;
  • The burdens on the trade are minimised;
  • Full and accurate records are maintained;
  • Management information meets policy and operational needs; and
  • Training is provided for departmental staff, and guidance to staff and trade is accurate, adequate and timely.