DMBM535320 - Debt and return pursuit: Air Passenger Duty (APD): Earliest date for enforcement of an APD debt
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Most businesses file returns and pay tax monthly. A return must be rendered and paid within 22 days of the end of the relevant accounting period (Regulation 9 (2) and Regulation 10 (1) of the Air Passenger Duty Regulations 1994 [S.I 1994/1738]).
Where the due date is not a working day the date is changed to the last working day before that day. Businesses paying by direct debit or credit transfer have an additional 7 days in which to pay.
Central Collection Unit (CCU) (APD) issue prime assessments, in the absence of a return, on form APD 35 (Notice of Assessment), approximately 7 days after the due date (the last working day) for the return. Officers assessments are issued on Form APD 641 that automatically generates a notice of assessment (APD 35).
If a trader makes a voluntary disclosure and the amount of duty involved is more than £2000, the officer issues an assessment on form APD641 that automatically generates an APD 36 (Notice of Assessment (Voluntary Disclosure). The enforcement timetable for recovery of an APD debt is generally:
| Return | Due date + 1 |
| Assessment issued in absence of a return | 46 days from date of issue |
| Assessment issued in the absence of an acceptable return / officers assessment | 46 days from date of issue |
| Assessment reduced or increased on review or on appeal to tribunal | 31 days from the original date of issue |
| Interest | 46 days from date of issue |
| Civil penalty | 46 days from date of issue |