Commentary

550 Appoint a representative if you're an overseas plane operator

Part V19 Air passenger duty

550 Appoint a representative if you're an overseas plane operator

550
Appoint a representative if you're an overseas plane operator

January 2018

Overview

If your business is not based in the UK and you're liable for Air Passenger Duty you must appoint either:

  1.  

    •     a fiscal representative

  2.  

    •     an administrative representative and provide a security

A fiscal representative will be responsible for making sure you meet your obligations and will be liable for the duty.

An administrative representative is a type of fiscal representative appointed solely for administrative purposes (keeping records and accounts on your behalf), but will not normally be liable for the duty. HMRC will ask you to pay security by way of a cash deposit or bond when you appoint an administrative representative.

You will still need to register and sign the Air Passenger Duty registration form if you appoint a fiscal or administrative representative.

Fiscal representatives

A fiscal representative is responsible for making sure that you correctly account for and pay duty. If you fail to meet these requirements, your fiscal representative will be jointly held responsible for your obligations and liabilities. You cannot appoint more than one fiscal representative to act on your behalf.

When to appoint a fiscal representative

You need to appoint a fiscal representative

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