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HMRC internal manual

Air Passenger Duty

HM Revenue & Customs
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Unjust enrichment - arrangements for reimbursing consumers: Assessment provisions

To ensure that businesses comply with the terms of refund agreements, Schedule 5, paragraphs 14 to 19 “Recovery of excess payments by the Commissioners” allows usto assess those traders who have failed to reimburse their customers in the manner agreed.

1. Under paragraph 14(2) "Where any person is liable to pay any amount to the Commissioners in pursuance of an obligation imposed by virtue of paragraph 3(4)(a) above, the Commissioners may, to the best of their judgement, assess the amounts due from that person and notify it to him".

Note: Paragraph 2(5) adds that: “This paragraph has effect for the purposes of making any repayment on or after the day on which this Act is passed, even if the claim for that repayment was made before that day”.

1. Paragraph 15 allows an assessment to be issued to recover any amount paid by way of interest, and paragraph 17 allows for interest to be charged on the whole amount of any assessment issued.
2. In addition to the powers to assess for money, Schedule 5, paragraph 4(1) also allows us to issue a civil penalty. A penalty may be issued where there is a contravention or failure to comply with any obligation imposed by regulations made by virtue of paragraph 3(4) – see [APD5400](

The CAT will issue any assessments or penalties as required following discussion with the Transport Taxes Team.