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HMRC internal manual

Air Passenger Duty

HM Revenue & Customs
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Form APD 40 – Assessment of civil penalty

Form APD 40 – Assessment of civil penalty

The APD system will not generate output documents informing the trader of such penalties after input of the APD40.

The APD40 is in 3 parts. They should be distributed as follows:

  • top copy – trader (and fiscal rep if appropriate);
  • 2nd copy – CCU for input and update of trader’s APD account; and
  • 3rd copy – file in folder.
Box Instructions for completion
Trader’s name and address To be completed by the officer issuing the APD40. For penalty codes 01 and 02 the assessment should be issued to the aircraft operator only. Where a trader has appointed a fiscal representative and the fiscal representative has incurred the penalty, the assessment should be issued to the fiscal representative only.
Registration number Trader’s APD registration number
Line count The total number of lines being assessed. Each APD40 can accommodate 6 lines. If the assessment exceeds 6 lines, you will need to use more than one form. Each form should be treated separately – that is the line count box should never exceed 6.
Date of assessment The date the form is issued.
Default dates You must record here the dates on which the liability to a penalty started and finished. This may result in penalties covering periods ranging from, possibly, several years. If the penalty covers only one day you should record the same date in both “from” and “to” boxes on the APD40. Whatever the circumstances, you must record a date in both boxes.
Penalty code You must record the type of penalty being issued here in accordance with the codes on the reverse of APD40.
Penalty rate You must record the penalty rate here – either as a percentage or if a fixed penalty, the amount (that is £250). For daily penalties enter “£20 daily”.
Total penalty payable The total penalty due for the period in £s.
Assessing Officer The officer raising the assessment of civil penalty should sign here and date stamp in the relevant box. The form should be checked and signed by a second officer.

You should rule through any unused lines.

You should also complete an APD40A - Remittance Slip for Assessment of Civil Penalty and send with the top copy to the trader/fiscal representative.