V19.124 Assessment and interestUnpaid air passenger duty can be collected by assessment as a duty of excise1. HMRC also has power to assess interest on unpaid air passenger duty2. A request for a review, and subsequently an appeal, may be made by a dissatisfied taxpayer3.A claim may be made by a taxpayer in respect of overpaid duty. Interest may also be payable on any claims for repayment of overpaid duty4.
Unpaid air passenger duty can be collected by assessment as a duty of excise1. HMRC also has power to assess interest on unpaid air passenger duty2. A request for a review, and subsequently an appeal, may be made by a dissatisfied taxpayer3.
A claim may be made by a taxpayer in respect of overpaid duty. Interest may also be payable on any claims for repayment of overpaid duty4.
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.