In this paper we present a theoretical model to study sound scattering from flow ducts with a semi-infinite lining surface covered by some equally spaced rigid splices, which is of practical importance in the development of silent aeroengines. The key contribution of our work is the analytical and rigorous description of axial liner splices by incorporating Fourier series expansion and the Wiener–Hopf method. In particular, we describe periodic variations of the semi-infinite lining surface by using Fourier series that accurately represent the layout of rigid splices in the circumferential direction. The associated matrix kernel involves a constant matrix and a diagonal matrix. The latter consists of a series of typical scalar kernels. A closed-form solution is then obtained by using standard routines of Wiener–Hopf factorisation for scalar kernels. A couple of appropriate approximations, such as numerical truncations of infinite Fourier series, have to be adopted in the implementation of this theoretical model, which is validated by comparing favorably with numerical solutions from a commercial acoustic solver. Finally, several numerical test cases are performed to demonstrate this theoretical model. It can be seen that the proposed theoretical model helps to illuminate the essential acoustic effect jointly imposed by axial and circumferential hard–soft interfaces.