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HMRC internal manual

Air Passenger Duty

HM Revenue & Customs
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Introduction: Scope of the guidance

Our books of guidance are the main reference material for people in the Department. All HMRC’s formal procedures and work systems are outlined in these books which give managers and staff the Department’s rules and guidelines and general advice on interpreting them.

The guidance is aimed at HMRC staff and should not be relied upon by businesses in calculating their taxes and or duties.

This guidance covers all aspects of air passenger duty (APD). It is designed for use as a reference point and aide-memoire on matters specific to APD. It is intended for use by all officers who audit APD traders. You should read it in conjunction with Notice 550 Air Passenger Duty.

The use of ‘must’ in this guidance indicates mandatory checks or actions.

This guidance does not cover the basic principles of auditing. You should refer to the official EICS guidance (which covers all aspects of excise control). The Central Assurance Team (CAT) may also be able to assist you. In addition you should refer to the following Excise guidance:

*  ECP Civil penalties, Excise;
* EAIG - Excise Assessments Interim Guidance
* ARTG - Appeals, Reviews and Tribunals Guidance

The team with overall responsibility for this book is:

Transport Taxes Team
Indirect Tax Directorate
Room 3C/18
100 Parliament Street
London SW1A 2BQ