APD13200 - Specimen letters: Amount previously notified by assessments has been reduced but this reduced amount applies despite the receipt of a return for the period in question


Dear

APD Registration No:


The Commissioners, on reconsideration of the assessments of Air Passenger Duty in the sum of £...................... notified to you on ......................... and ...................... (and subsequently reduced to £....................... on ........................) have now reduced them to .........................* (as specified in the Notice of Amended Assessment which will be sent to you under a separate cover).

** The additional assessment in the sum of £.................. notified to you on ................. is withdrawn and the assessment for £................. notified to you on ...................... is reduced to £........................ .

(Any necessary explanation).

Although you have now submitted a return for the period in question together with a payment of £......................, the Commissioners consider that £.................. is due from you. The sum of £...................... should therefore be paid immediately to Central Collection Unit (APD), Alexander House, 21 Victoria Avenue, Southend-on-Sea SS99 1AA.

Yours faithfully

…………………………

* Include only if appropriate.

** Include only if the true liability is less than a central assessment.