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HMRC internal manual

Air Passenger Duty

HM Revenue & Customs
, see all updates

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.