Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Air Passenger Duty

From
HM Revenue & Customs
Updated
, see all updates

Assessments and voluntary disclosures: Completing form APD642 – Amendment to Officer’s Assessment

How do I complete form APD 642?

This form is input to the computer by CCU to amend a previously accepted officer’s assessment. The form automatically produces a “Notice of Amendment of Assessment” - APD38. The form is used to amend individual lines previously assessed on APD641. You need only enter the lines requiring amendment. The computer will aggregate these amended lines with the original lines input on the APD641.

Box Instructions for completion
   
Trader’s name To be completed by the assessing officer. If you are aware of a change in address details, you should ensure that amendment action is taken before input of the APD641.
Registration number Trader’s APD registration number.
OA reference The OA reference number of the assessment you are amending. This number is printed on the original output document - APD36.
Line count The total number of lines being amended. The APD642 can accommodate 5 lines. If the amendment exceeds 5 lines you will need to use more than one form. (In these cases you should note on the first form “Continuation form(s) used” and on all continuation forms - “Continuation Form”.) You should complete the line count box on the last form with the total lines used on all APD642s. If you delete a line (for example because the wrong details have been entered) the line reference for subsequent lines must be amended as appropriate. You should rule through any unused lines.
Existing line reference This denotes the line reference on the APD641 you are amending.
Period reference Enter the period from the APD641 to be amended. You cannot insert a period not assessed on the APD641. If the wrong period was assessed, you must cancel the assessment for that period and input a new APD641.
Due to/from Customs and Excise/HMRC * Existing details. This will always be the details held on the trader’s file after the last amendment. If the officer’s assessment has not been previously amended, the details will be those on the APD641. If the “due to” box is completed, you should also place a zero in the “due from” box on that line and vice versa.
* Amended details. You should enter the new details in this box. It is possible to amend an underdeclaration to nil. If the “due to” box is completed, you should also place “due from” box on that line and vice versa. This document should not be used to reduce  
Inhibit interest If the inhibit was set on the original APD641 and is to remain set, you must complete the box with a “Y” and the countersigning officer should ensure that its continued use is applicable. If the only reason you are completing the APD642 is to set/withdraw an inhibit the existing details “due to” and “due from” amounts should be repeated on the amended line.
Countersignature Countersignature is required on the APD642. This should be made in accordance with the levels set out in Section 11.
Page….. of…. To be completed on all APD642s to ensure that no pages are missed out when the assessment is being keyed.