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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Air Passenger Duty (APD): Earliest date for enforcement of an APD debt

Most businesses file returns and pay tax monthly. A return must be rendered and paidwithin 22 days of the end of the relevant accounting period (Regulation 9 (2) andRegulation 10 (1) of the Air Passenger Duty Regulations 1994 [S.I 1994/1738]).

Where the due date is not a working day the date is changed to the last working day beforethat day. Businesses paying by direct debit or credit transfer have an additional 7 daysin which to pay.

Central Collection Unit (CCU) (APD) issue prime assessments, in the absence of a return,on form APD 35 (Notice of Assessment), approximately 7 days after the due date (the lastworking day) for the return. Officers’ assessments are issued on Form APD 641 thatautomatically generates a notice of assessment (APD 35).

If a trader makes a voluntary disclosure and the amount of duty involved is more than£2000, the officer issues an assessment on form APD641 that automatically generates anAPD 36 (Notice of Assessment (Voluntary Disclosure). The enforcement timetable forrecovery of an APD debt is generally:

Return Due date + 1
Assessment issued in absence of a return 46 days from date of issue
Assessment issued in the absence of an acceptable return / officers’ assessment 46 days from date of issue
Assessment reduced or increased on review or on appeal to tribunal 31 days from the original date of issue
Interest 46 days from date of issue
Civil penalty 46 days from date of issue