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HMRC internal manual

Air Passenger Duty

Penalties/interest and debt management: Debt management


You should ensure that you are aware of the account details of the aircraft operator (these can be requested from the CAT).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Cases will be referred to the DMU if the CAT is unable to secure payment of an outstanding debt.

Further information is available in the following debt management guidance:

  • S8-21 Debt management (excluding Scotland);
  • S8-21A Debt management (Scotland);
  • The Insolvency Manual; and
  • S8-25 Civil recovery.