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 how to register for Air Passenger Duty (APD). This note should be read in conjunction with the Air Passenger Duty ― overview, Air Passenger Duty ― annual accounting and special accounting scheme and Air Passenger Duty ― records and returns guidance notes.
If an operator operates a chargeable aircraft which is used to transport chargeable passengers from any UK airport, including Norther Ireland, it will be required to register for APD. Registration is also required for operators who operate long-haul flights from Northern Ireland as well.
If the operator operates no more than 12 flights per annum and has an APD liability of less than £5,000 then it might be eligible to use the occasional operator payment and notification process which is outlined below.
Operators who are operating a flight that is liable to APD must ensure that they have registered within seven days of that flight taking place. Operators can register before the flight takes place where preferable. If the operator fails to notify HMRC of a requirement to register before the seven-day deadline, it could be liable to a penalty for failure to notify (see below).
The APD registration will be effective from the first day of the month in which the chargeable flight took place.
Operators needing to register for APD must complete and submit
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.
Access this article and thousands of others like it free for 7 days with a trial of TolleyGuidance.
Read full article
Already a subscriber? Login
To view our latest tax guidance content, sign in to Tolley® Guidance or register for a free trial.