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HMRC internal manual

Air Passenger Duty

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HM Revenue & Customs
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Assessments and voluntary disclosures: Reductions and withdrawals of assessments: Reducing or withdrawing an assessment

When can an assessment be reduced or withdrawn?

An assessment may be reduced or withdrawn as a result of a:
 

  • departmental review carried out by the Review Officer; or
  • tribunal hearing.

You can find more information in X-51 Civil Penalties and Assessments.
 

What is the procedure for reducing an assessment?

| Stage | Who | Action | || | 1 | Review officer instructs the CAT - once the reduction has been agreed | * Complete form APD642 – see APD7330. * Issue the top copy to CCU for input. * Retain bottom copy in the traders’ file. | | 2 | CCU | * Input form APD642. The system will then produce a notice of reduction in duplicate. * Unless otherwise requested by review officer, issue one copy to the trader and the other to the CAT. | | 3 | Review officer/CAT | * May request that CCU send the traders copy of the notice of reduction to them issue with their explanatory letter. * On receipt of the notice of reduction check that it agrees with the details on the APD642. * If the details differ contact CCU immediately. |

What is the procedure for withdrawing an assessment?

| Stage | Who | Action | || | 1 | Review officer to instruct CAT to | * Complete form APD643 – see APD7350 * Issue the top copy to CCU for input. * Retain bottom copy in the trader’s file. | | 2 | CCU | * Input form APD643. The APD will then produce a notice of withdrawal in duplicate. * Unless otherwise requested by review officer, issue one copy to the trader and the other to the CAT | | 3 | CAT | * May request that CCU send the trader’s copy of the notice of reduction to them to issue with their explanatory letter. * On receipt of the notice of withdrawal check that it agrees with the details on the APD643. * If the details differ contact CCU immediately. |