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HMRC internal manual

Air Passenger Duty Risk Based Control

HM Revenue & Customs
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Operational Assurance: Whole trader assurance

Only about 40% of the APD registered airlines are UK VAT Registered. Those that are will normally be repayment traders reflecting that most of their business activity (i.e.passenger transport) is currently zero rated. Never-the-less, pre audit liaison with VAT staff can produce mutual benefits in identifying potential risks, examining the viabilityof the business and focussing assurance activity.