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HMRC internal manual

Air Passenger Duty Risk Based Control

HM Revenue & Customs
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Special Accounting Schemes: Assurance of a special scheme

To establish whether an APD return is a true and accurate account of APD liability, youwill need to refer to all of the following during your audit visits:

  • The letter of approval for the scheme;
  • Copies of any passenger surveys undertaken;
  • The data used in compiling the scheme;
  • Any data used in the subsequent operation of the scheme;
  • Any additional information collected during the operation of the scheme which may be used to carry out a retrospective adjustment (if such adjustments have been agreed as part of the scheme);
  • All supporting calculations used to complete the APD return:
  • These records must normally be retained for six years, but you may reduce this in individual cases at your discretion. The period of retention should be as agreed as part of the special scheme;
  • It may not be possible for the trader to retain all ticket coupons used in the sample or the calculation of the scheme – in which case, the accuracy of the sample will have to be checked during the sampling period, while all the coupons are available.