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HMRC internal manual

Air Passenger Duty Risk Based Control

HM Revenue & Customs
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Operational Assurance: Basic checks

As a principle of good practice, the following basic checks should be carried out at the commencement of each audit visit:

  • Confirm that the registered legal entity is correct and whether a fiscal or administrative representative has been appointed;
  • Check whether a financial guarantee is held;
  • Check via the CAT that all returns and payments due have been made, and whether there is any debt or penalties outstanding;
  • Request flight data from the CAT for the period to be audited for comparison with returns and traders records;
  • Confirm whether a valid Special Accounting Scheme is in operation;
  • Check that signatories to APD returns are properly authorised to act on behalf of the legal entity;