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HMRC internal manual

Air Passenger Duty

HM Revenue & Customs
, see all updates

Introduction: Roles and Responsibilities

Transport Taxes Team

The Transport Taxes Team
Excise Stamps and Money Businesses
Room 1/37
100 Parliament Street
London SW1A 2BQ

Tel: 0207 147 (GTN 2850) 0410 or 0655.
Fax: 0207 147 0391

The Transport Taxes Team has responsibility for the formulation and administration of all technical aspects of APD. This includes:

  • maintenance and administration of the duty, including some legislative amendments;
  • interpretation of legislation;
  • creation and maintenance of technical guidance;
  • monitoring reviews, appeals and tribunal rulings;
  • developing and facilitating contact with the trade and associated bodies (including airport authorities and handling agents); and
  • providing advice on technical aspects of APD to the Uxbridge Central Assurance Team(CAT) and regions.
  • Monitoring the work of the CAT under an agreed workplan.
  • Working with HM Treasury on policy on rates and structure of APD. This includes:
  • providing advice to Ministers on changes to duty rates;
  • assessing the need for change, develop policies to meet the circumstances and evaluate the effectiveness of new policies; and
  • maintaining the legal framework (including changes to legislation).

APD Central Assurance Team (CAT)

APD Central Assurance Team (CAT)
Valiant House
1 Park Road

Tel: 01895 842226
Fax: 01895 814305

The CAT has a key role in providing support and co ordination to the regions control effort and also supporting policy teams in identifying duty avoidance schemes and new products which may challenge the duty. This includes providing:

  • information and advice on good operational practice;
  • assistance in the areas of training and guidance; and
  • credibility and risk assessment data.

The CAT supports and co-ordinates the national control effort and supports policy team in identifying duty avoidance schemes and new products which may challenge the duty. This includes providing:

  • Information and advice on good operational practice;
  • Training and guidance
  • credibility and risk assessment data.

The CAT identifies and prepares cases for audit, advising the airlines and provides information and advice to LBS, National Advice Service, Audit Service and Transport Taxes Team on:

  • industry systems and their applications;
  • traders’ systems, records and accounting procedures;
  • audit matters - in particular identification of system and control weaknesses, new products (sales and marketing information), possible tax avoidance schemes and fraud;
  • liability information for example crown flights, visiting forces, charters etc. Advice will be given in known areas where there are precedents, while matters requiring policy consideration will be referred to Transport Taxes Team;
  • use of records maintained by other bodies - notably airport authorities;
  • information on registerable activities;
  • dissemination of internal data for example return details, trader profiles, comparative analysis and trend analysis to all CRMs on request; and
  • specific responsibilities relating to special accounting schemes (see APD8200).

The CAT provides operational input to changes in legislation:

  • quality assurance of all operational guidance;
  • training;
  • liaison with Central Collection Unit (CCU); and
  • liaison with Audit Services (AS).

Audit Officer

Audit officers must:

  • Follow the system based audit approach when auditing APD traders;
  • make sound decisions, paying due regard to legal requirements and policy statements;
  • keep a record of decision making;
  • exercise discretion in arriving at sound decisions;
  • operate in accordance with the principle of best judgement when raising assessments and imposing penalties and interest charges;
  • refer to the CAT for advice - if a policy decision is required the case will be referred to the Transport Taxes Team;
  • follow specific responsibilities in relation to special accounting schemes (see APD8200);
  • liaise with the CAT and Transport Taxes Team on reviews, appeals and tribunal hearings;
  • liaise with the CAT in relation to auditing matters;
  • contact the CAT with details of any APD avoidance schemes; and
  • complete accounting documents and other written work for transmission to the CCU.

The Central Collection Unit (CCU)

Alexander House
21 Victoria Avenue
SS99 1AA

Tel: (01702) 366558 or (01702) 366364
Fax: (01702) 366562

The CCU has responsibility for controlling and maintaining the APD computer system and processing all inputs and outputs to that system. CCU will:

  • process all APD registrations;
  • process all APD deregistrations;
  • process any amendments to existing APD registrations;
  • process complete APD returns and payments;
  • initiate any action required on error returns and mismatch returns, with reference to the trader or the CAT;
  • initiate any action on repayment requests, with reference to the CAT and update traders’ ledgers;
  • issue all system outputs to the relevant person(s);
  • notify the CAT of any trader defaults; and
  • liaise with the Transport Taxes team in the event of policy problems regarding the above.