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HMRC internal manual

Air Passenger Duty Risk Based Control

HM Revenue & Customs
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Special Accounting Schemes: Procedure for setting up a special scheme

  • Trader registers on APD1;
  • If a special scheme is suggested i.e. because the trader would have difficulties accounting on the basis of ticket counterfoils, you advise the trader of the relevant legislation and procedures;
  • The trader sends you a written proposal for the scheme including the basis for sampling or survey;
  • You obtain written clarification if necessary and suggest any required amendments;
  • If unsure of scheme methodology, consult CAT;
  • You agree the proposal by preparing a letter of approval which summarises the natures of the scheme and all the rules and conditions that apply to it;
  • You copy the approval letter to the APD CAT at Uxbridge;
  • The trader returns a signed copy of the approval.
  • The scheme is used to account for APD and is subsequently reviewed as appropriate.