APD5100 - Penalties/interest and debt management: Introduction


To encourage aircraft operators to comply with the requirements of the Excise legislation, Chapter II of the Finance Act 1994 introduced a range of penalties for non compliance and also a system of reviews and appeals against the imposition of such penalties. We have discretion over the application of penalties. Interest is payable on officers assessments and voluntary disclosures.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)


  • (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This text has been withheld because of exemptions in the Freedom of Information Act 2000)X-51 Civil penalties and assessments
  • (This text has been withheld because of exemptions in the Freedom of Information Act 2000)X-51 Civil penalties and assessments