Air Passenger Duty ― annual accounting and special accounting scheme

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Air Passenger Duty ― annual accounting and special accounting scheme
  • Annual Accounting
  • Special accounting scheme
  • Applying to use the scheme
  • Operating the scheme
  • Sampling

This guidance note provides an overview of the APD annual accounting scheme that is available to smaller operators. This note should be read in conjunction with the Air Passenger Duty ― overview, APD ― registration and Air Passenger Duty ― records and returns guidance notes.

Annual Accounting

An operator who is registered for APD can apply for authorisation to submit annual returns if the operator has:

Excise Notice 552 ; Air Passenger Duty Regulations 1994 (SI 1994 No. 1738), as amended (last amendment SI 2012 No. 3017); Air Passenger Duty (Connected Flights) Order 1994 (SI 1994 No. 1821), as amended; Aircraft Operators (Accounts and Records) Regulations 1994, (SI 1994 No. 1737), as amended (last amendment SI No. 2015 No. 3); Air Passenger Duty (Designated Region of the United Kingdom) Order 2001 (SI 2001 No. 808) (all subscription sensitive)
  • 1)reasonable grounds to believe that the amount of APD due for the 12 months from the date of registration will not exceed £500,000; and
  • 2)not ceased to submit annual returns in the 12 months preceding the date of this application
Application procedure

If an operator meets the above criteria and wishes to submit an annual return, the application needs to be submitted to the following address:

APD Central Assurance Team (CAT)
1 Park Road

Operators who are applying for a first registration will need to provide details of their expected liability for the next 12 months.

Operators who are already registered

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