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HMRC internal manual

Air Passenger Duty

HM Revenue & Customs
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Registration: Changes to registration details

| Step | Who | Action | || | 1 | Aircraft operators | Notify us of any changes which affect their registration within 30 days of the change taking place. (Fiscal Representative changes should be notified within 7 days.) Failure to do so may incur a financial penalty - see APD5400. They should return their Certificate of Registration to CCU with the change(s) recorded on it. | | 2 | CAT | If they receive any amended certificates, send to CCU immediately for the amendment to take place. | | 3 | CCU | * Input the amendment; * Issue a report to the CAT where changes have been made to a registration. This report will be initiated, if appropriate, on a weekly basis; * Attach copies of any correspondence initiating the change(s) to the report; and * Issue an amended certificate to the operator and copy to the CAT. | | 4 | CAT- on receipt of the report | * Compare the new registration details with those on the correspondence/amended certificate to ensure that the amendment has been correctly input; and * Update the file with any new details for example address. |