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

HMRC internal manual

Air Passenger Duty

HM Revenue & Customs
, see all updates

Registration: Registration process

General policy

The general policy for registering for APD can be found in Notice 550 Air Passenger Duty.

Registration process


| Step | Who | Action | || | 1 | National Advice Service | Issue form APD1 upon request from aircraft operator. | | 2 | Aircraft operator | Complete form APD1 and return it to CCU. | | 3 | CCU | Input details from APD1 thereby adding the operator to the register.
Note: The effective date of registration is the first day of the month in which the operator is liable to be registered. | | 4 | CCU | CCU Issue the registration certificate to the aircraft operator.
Send a copy of the registration certificate to the local office together with a sticky label for the file. | | 5 | CAT | Set up a file.
Put a User Interest onto the VAT electronic folder and Core system for LBS.
Conduct an educational visit - see APD6400 |


Belated notification of registration

An aircraft operator must register within 7 days of his first operating a chargeable flight. If, after an aircraft operator has registered for APD, you discover that chargeable flights occurred prior to the registration date, you must take the following action:

| Step | Who | Action | || | 1 | CAT | Consider the imposition of a penalty for failure to register (see APD6400).
If you decide that a failure to register penalty is not appropriate, please contact the central assurance team to discuss | | 2 | CAT | Notify CCU to backdate the effective date of registration | | 3 | CAT | Notify the aircraft operator of the action taken together with any penalty notification. | | 4 | CCU | Amend the registration date. | | 5 | CCU | Issue a return for the period:
From: the amended registration date
To: the day before the incorrect registration date. | | 6 | CCU | Inhibit the issue of any central assessment for this period
. | | 7 | CCU | Contact the local officer 24 days after the return issue date, if the return is not received. | | 8 | CAT | Contact CCU if the central assessment should not be issued. |

*Note: The APD system will not produce warning letters and automatic penalties for first periods.

Failure to register

If an airline has failed to register for APD, the airline must be compulsorily registered from the date on which they first became liable to be registered. The airline is to be sent a registration form APD1 together with an explanatory covering letter. The imposition of penalties should also be considered. This is normally the responsibility of the CAT.