APD7100 - Assessments and voluntary disclosures: Scope of this section

This section contains regime specific guidance on APD with reference to:

• interest on assessments;
• voluntary disclosures;
• and procedures relating to the automatic systems in place for APD which differ from the systems for other regimes.

It should be read in conjunction with X-51 Civil penalties and assessments which contains guidance on the main policy/principles for excise assessments and civil penalties.