Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Air Passenger Duty Risk Based Control

HM Revenue & Customs
, see all updates

Special Accounting Schemes: Checklist for contents of a special scheme

You should ensure that all proposals for special schemes are complete. If it is not, the proposal should be amended or the missing details included in the approval letter. There is no standard proposal because traders can and should have schemes that are tailored to their individual businesses, but every proposal should cover the following:

  • The reason why a special scheme is needed;
  • An explanation of why the trader has chosen a particular method and why it is suited to the variations within the particular business;
  • A list of the which passengers, flights, tickets and exemption categories are to be included in the scheme;
  • Details of how flights will be grouped if appropriate;
  • Details of which data and/or systems will be used, and how they will be used;
  • Proof that the method can identify each type of exemption correctly;
  • Proof that the method will enable accurate returns to be rendered on time;
  • Proof that the scheme will be auditable, and that relevant data will be retained;
  • Details of information to be obtained from a survey of passengers and the format of any survey;
  • Details of any statistical sampling exercise to be applied;
  • Details of any known or possible changes which might alter the structure of the trader’s business and liability to APD, with an explanation of how it is intended to handle such changes;
  • Proposals for reviewing the scheme and details of any circumstances in which the trader would want to review the scheme early;
  • Details of any provision for carrying out adjustments to previous accounting periods.