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HMRC internal manual

Debt Management and Banking Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. DMBM514000
  3. DMBM535000
  4. DMBM535300
  5. DMBM535330
  6. DMBM535360

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

As operators must register for APD if they are registrable, and will be compulsorilyregistered if they fail to do so, there are no operators “unregistered for APD”.

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