General: Records, returns and payments
Every operator who operates a chargeable aircraft for the carriage of chargeable passengers, or their fiscal or administrative representative where applicable, is required to maintain records and accounts for APD purposes. Records can be kept anywhere, but must be made available at the APD registered address when required.
The main record is the APD account, which is a monthly summary of passengers carried and calculation of APD due. The information the APD Account must contain is listed in Notice 550. The APD account must be supported by commercial records which demonstrate that the amount declared on the APD return is a true and fair account ofthe APD liability.
Calendar monthly APD returns (APD2) are sent to each registered operator by ASD Southend and must be submitted by the 22nd day of the month following the period covered by the return. Where the 22nd day falls on a weekend of bank holiday, the return must reach the accounting centre by the last prior working day.
Unless payments are made by direct debit or credit transfer, any payment is also due by the 22nd or last preceding working day. Payments by direct debit or credit transfer are due by the 29th day of the month following the period covered by the return.