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HMRC internal manual

Air Passenger Duty Risk Based Control

HM Revenue & Customs
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Special Accounting Schemes: Checklist for approving proposals

You should approve a scheme when you are satisfied that the following are true:

  • The scheme will enable the trader to account fairly and accurately for APD;
  • The scheme complies fully with all relevant legislation;
  • All exemptions to be included in the scheme will be identified correctly;
  • The scheme takes account of variations within the business;
  • The scheme is auditable (using Systems Based Control);
  • There are no unacceptable risks (either for the Department or the trader);
  • The period the scheme will run for, before review, is acceptable;
  • The proposal and any supporting documentation is clear, complete and unambiguous;
  • Any sampling or survey method is statistically sound.