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HMRC internal manual

Air Passenger Duty

HM Revenue & Customs
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Auditing APD traders: Auditing procedures and preparing for audit

Auditing procedures

Systems based audit approach or suitable AMOGA techniques should be used when visiting APD traders. The CAT can give advice on AMOGA techniques which may be applied.

How should I prepare for an audit?

| Action… | Including… | || | Examine information from central assurance team | * returns history; * compliance; * basic credibility information; and * highlight periods or specific areas of the duty which require auditing. | | Check folder | * information from last audit/educational visit; * subsequent enquiries and responses; * details of any special accounting scheme in operation; and * generally familiarise yourself with the trader. | | Liaise with other disciplines and colleagues | * consult the VAT assurance officer and look at the electronic VAT folder; * Customs may have information on the trader; * consider obtaining information from VISION; * the CAT should always check CENTAUR to check whether an investigation is ongoing; and * consider requirement and availability of resource for the visit |

The CAT will visit operators to verify the accuracy of the monthly APD returns. Where returns have not been submitted the officer should ensure that the prime assessment issued covers the expected liability for the period to which it relates. (See APD7500 for action to take on a visit when a central assessment has been issued.)