Originally Posted by
Alex_I
Now, the question if I arrive to LHR from ORD and then leave for DFW in less than 24 hrs, would they still collect APD?
The guidance notes from HMRC state that connections where the ultimate origin and destination of the individual journey are within the same country are not exempt from APD.
Further keep in mind that if you are on separate tickets, then you have to pay your departing APD - there is no way to reclaim or discount APD paid when you create an off-ticket connection, etc.
So, if you want to contine your line of though, I could believe that some booking system would probably be able to sell you USA-Canada (etc) VIA the UK.
Or perhaps:
USA > UK (connection sub 24 hours) > Elsewhere nearby or cheap with lower APD than UK. Then return from the elsewhere country with lower APD to the USA either direct, or connecting back through the UK (sub 24 hours).
I will resever comment on whether this would tax evasion or mere avoidance. Although I would be inclined to say the former on the basis of abuse.
[Further, I've not checked the HMRC notes for any guidance in relation to how long you would officially need to be in the other place (with lower APD) - i.e. would a same day return be eligible or would HMRC retain an interest unless it was +24h to become a stopover/destination, etc.]