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HMRC internal manual

Air Passenger Duty

HM Revenue & Customs
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Reviews and appeals: Process for dealing with reviews and appeals

On receipt of a request for a review/appeal relating to APD you should follow the procedures in G5-8 Excise and Customs Appeals. The relevant Notice for issue to aircraft operators is Notice 990 Excise and Customs Appeals. In addition you should also follow the regime specific guidance for APD detailed in the following table.

The department has 45 days from the date the request was received to review the decision so it is important that you take immediate action upon receipt of a request. Our Solicitor’s advice is that this 45 day period cannot be extended.

| Stage | Who | Action | || | 1 | Review officer - on receipt of a request for a review/appeal | * Contact the CAT for full case history file. * Complete the form at APD14300 and send this to CCU. * Retain a copy in the aircraft operators file. * Follow the notes on completion of part 6 of this form (also to be found at APD14300). * Notify the CAT and the Transport Taxes Team of the final outcome. | | 2 | Central Collection Unit (CCU) | * Set the appeals indicator. If the amount of APD relating to the review/appeal is to remain unpaid until the outcome is finalised (see G5-8 Excise and Customs Appeals), then the appeals indicator will inhibit the issue of penalties/interest which relate to the review/appeal. * Allocate each review/appeal with a reference number. * Notify the review officer of the reference number on the tear off slip of the form at APD14300. | | 3 | Review Officer | * Note the reference number and refer to this number at all times when contacting CCU/CAT about the review/appeal. * Notify CCU/CAT at each stage of the review/appeal. | | 4 | Review officer - once a decision has been made | * Notify the aircraft operator of their decision in writing within 45 days of the department receiving the request. * If the decision results in all or part of an officer’s assessment being withdrawn (refer to APD7330 for procedure), ensure that the necessary amendment is made to the operator’s account before the appeals indicator is lifted. * If the decision results in the withdrawal of a penalty or prime assessment, do not lift the appeals indicator until the necessary accounting adjustments have been made. * Submit an instruction authorising CCU to lift the appeals indicator including the: * appeals reference number; * trader name and APD registration number; * accounting period(s) the adjustment is for; * amount of the relevant adjustment; * countersignature within the limits in APD12000. | | 5 | Review officer – if we lose the appeal at tribunal | * Contact the Transport Taxes Team, the CAT and the Solicitors Office before withdrawing the assessment/penalty to confirm that we will not appeal against the judgement. |

Note: If the aircraft operator appeals to the Tribunal, the appealable decisionis the one made by the review officer.