Commentary

V19.124 Assessment and interest

Part V19 Air passenger duty

V19.124 Assessment and interest

V19.124 Assessment and interest

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.

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