January 2018
Assessments
If you have not declared Air Passenger Duty correctly we'll send you an assessment. If your actual figures are not available we'll 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.
We'll issue an assessment if either:
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•ÌýÌýÌýÌý you do not submit returns
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•ÌýÌýÌýÌý your returns look incomplete or inaccurate because:
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–ÌýÌýÌýÌý you have not kept or produced any records
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–ÌýÌýÌýÌý your accounts and records look incomplete or inaccurate
Time
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Web page updated on 17 Mar 2025 14:08