The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
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.
An operator who is registered for APD can apply for authorisation to submit annual returns if the operator has:
If an operator meets the above criteria and wishes to submit an annual return, the application needs to be submitted to the following address:
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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