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HMRC internal manual

Debt Management and Banking Manual

• From: HM Revenue & Customs
• Published: 29 April 2016
• Updated: 29 January 2019, see all updates

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1. Contents
2. DMBM514000
3. DMBM535000
4. DMBM535300
5. DMBM535330
6. DMBM535345

Debt and return pursuit: Air Passenger Duty: Who is liable to pay the debt? Administrative representatives

“Administrative representatives” are fiscal representatives who are notjointly and severally liable with the operator for APD (s.15 of the Finance Act 1998)“unless the operator fails to provide security (s.34A of the Finance Act 1994 asamended by s.15 of the Finance Act 1998). For further information see X-47 Air PassengerDuty.

If in doubt contact the local APD officer.

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