IO
Why do you say Shoreham is not designated?
The official gov web site is here as is the GAR
http://customs.hmrc.gov.uk/channelsP...CE_PROD_009149 which indicates a publish date of March 2004.
Seems to me IF you use an email address given, and rely on the list of designated airports on the form from the government's own web site they would have a hard job proving you had not complied unless HM Customs and Revenue wanted to admit they were totally incompetent - which I am of course sure they are not.
(I agree based on the last reply in the House KA was excluded from the list of DAuPTA, however you would have thought the Government would be a little embarassed if they cant even get the official form right)