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HMRC internal manual

Air Passenger Duty

HM Revenue & Customs
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Form APD41 Failure to pay penalty –manual assessment

Form APD41 Failure to pay penalty –manual assessment

The computer input Form APD41 is input by CCU to manually amend a failure to pay penalty which has already been calculated. The APD system will not generate output documents informing the trader of such reductions or withdrawals. You should issue a letter to the trader informing them of your action

Box Instructions for completion
Trader’s name To be completed by the officer amending the penalty. If you are aware of a change in address details, you should ensure that amendment action is taken before input of the APD41.
Registration number Trader’s registration number
Period reference Enter the period for which the trader failed to pay the duty resulting in the issue of penalties, for example 01 03 etc. The APD41 can accommodate 5 lines. If the amendment exceeds 5 lines, you will need to use more than one APD41. In these cases you should note on the first form “Continuation form(s) used” and note on all continuation forms “Continuation Form”. You rule through any unused lines.
Code Refer to the codes at the top of the form
Reduced penalty amount Only to be used with code 0. This is the amount (in £’s) that the original penalty is to be reduced to.
Number of lines completed This box should contain the total number of detail lines completed for the amendment. If the amendments exceed 5 lines, the line count box on the last form should be completed with the total lines used on all the forms.
Signature To be signed by the officer completing the APD41
Countersignature The form should be countersigned according to the limits in APD12000. When considering the countersignature level it is the amount that the assessment has been reduced by that should be used.