Assessments and voluntary disclosures: Scope of this section
This section contains regime specific guidance on APD with reference to:
- interest on assessments;
- voluntary disclosures;
- and procedures relating to the automatic systems in place for APD which differ from the systems for other regimes.
It should be read in conjunction with X-51 Civil penalties and assessments which contains guidance on the mainpolicy/principles for excise assessments and civil penalties.