Assessments, penalties and appeals for Air Passenger Duty
How and why HMRC raises assessments, applies penalties and charges interest.
Assessments
If you have not declared Air Passenger Duty correctly we바카라 사이트檒l send you an assessment. If your actual figures are not available we바카라 사이트檒l 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.
We바카라 사이트檒l issue an assessment if either:
- you do not submit returns
- your returns look incomplete or inaccurate because:
- you have not kept or produced any records
- your accounts and records look incomplete or inaccurate
Time limits
We issue assessments within strict time limits within:
- 1 year of us having enough facts to make an assessment
- 4 years of you becoming liable for duty
We바카라 사이트檒l extend this to 20 years in cases of dishonesty.
You must pay an assessment of duty immediately. We바카라 사이트檒l recover assessments as a debt if you do not.
Penalties and interest
Appeal against a penalty
You can appeal a penalty and ask for an independent review. If you바카라 사이트檙e still unhappy with the outcome, you can take your complaint to a tribunal.
Reasonable excuses
If you바카라 사이트檝e got a reasonable excuse for making a mistake, HMRC will look at your case. If we agree with you, you may not need to pay some or all of the penalty.
Interest on unpaid duty
We바카라 사이트檒l charge interest on the whole amount we assess if we make an assessment of duty because:
- you did not declare enough duty on a return
- a previous assessment of duty was too low
We바카라 사이트檒l apply interest from the date that a return is due to the date you pay the assessed amount.
Paying you interest
If you pay too much duty because of our mistake, we바카라 사이트檒l repay you. We바카라 사이트檒l also pay interest to you for the applicable period.
Types of penalties
Fixed penalty
There바카라 사이트檚 a fixed penalty of 拢250 if you do not:
- tell us about a change in the business for example, address
- appoint a fiscal representative
- give security if you바카라 사이트檙e asked to
- send a return by the due date
- keep or produce accounts
This penalty also applies to a fiscal representative if they do not tell HMRC about their appointment.
Geared penalties
There are 2 types of geared penalty.
5% of duty involved in the offence or 拢250, whichever is more
We apply this penalty when you do not pay the full amount of duty you owe by the due date.
Up to 100% of the duty you owe
We apply this penalty if you:
- do not tell us about your liability to register
- make errors or inaccuracies in returns or documents
- evade duty
We may apply a penalty of up to 30% of potential lost revenue, if we바카라 사이트檝e sent you an assessment that is not enough and you do not tell us.
Daily penalty
Daily penalties apply if you do not:
- produce records
- pay duty on time
- send a return on time
We바카라 사이트檒l issue a daily penalty if we바카라 사이트檝e already issued a fixed or geared penalty for the same offence. The daily penalty is 拢20 a day for each day the offence continues.