Our books of guidance are the main reference material for
people in the Department. All HMRC’s formal procedures and
work systems are outlined in these books which give managers and
staff the Department’s rules and guidelines and general
advice on interpreting them.
The guidance is aimed at HMRC staff and should not be relied
upon by businesses in calculating their taxes and or duties.
This guidance covers all aspects of air passenger duty (APD).
It is designed for use as a reference point and aide-memoire on
matters specific to APD. It is intended for use by all officers who
audit APD traders. You should read it in conjunction with Notice
550 Air Passenger Duty.
The use of ‘must’ in this guidance indicates
mandatory checks or actions.
This guidance does not cover the basic principles of
auditing. You should refer to the official EICS guidance (which
covers all aspects of excise control). The Central Assurance Team
(CAT) may also be able to assist you. In addition you should refer
to the following Excise guidance:
The team with overall responsibility for this book is:
Transport Taxes Team
Excise Stamps and Money Businesses
Room 1/37
100 Parliament Street
London SW1A 2BQ
Tel: GTN (2850) 0207 147 0410 or 0655.
