Commentary

V19.207 Assessments, penalties and appeals for Air Passenger Duty

Part V19 Air passenger duty

V19.207 Assessments, penalties and appeals for Air Passenger Duty

V19.207 Assessments, penalties and appeals for Air Passenger Duty

January 2018

Assessments

If you have not declared Air Passenger Duty correctly we'll send you an assessment. If your actual figures are not available we'll consider all the facts and make a decision about how much duty you owe.

We assess errors made in accounting periods that ended 4 years ago or less. In cases involving fraud or dishonesty, we may extend the period we assess to 20 years.

We'll issue an assessment if either:

  1.  

    •     you do not submit returns

  2.  

    •     your returns look incomplete or inaccurate because:

  3.  
    1.  

      –     you have not kept

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