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

Returns and accounting procedures: Credits on traders' accounts

Credits on trader’s accounts

If there is an APD credit on a trader’s account, take the following action:

If… Then…
the trader is deregistered All repayment returns and credit ledger balances will be referred to the local office by CCU.
The CAT should confirm whether the repayment can be made and should notify CCU of the action to take within 10 working days.  
the trader is continuing to trade * Credit under £50

Repayment will be made by CCU without referral to the CAT. If CCU is aware that a debt is due to go on file they will not make the repayment.

  • Credit greater than £50 (reason known)

Where a reason for the credit is known to CCU the amount will be repaid without referral to the CAT.

  • Credit greater than £50 (reason not known)
Where a reason is not known as to why the credit is on file CCU will refer the matter to the local office.    
  case referred to the CAT The CAT should respond to CCU within 7 working days with details of the action to be taken. If the credit is to be repaid the request should:
  • state the exact amount;
  • state the reason for the credit; and
  • be authorised within limits of APD12000.
If the credit is to be held on file or an accounting adjustment is to be made the CAT should provide CCU with a full explanation within 7 working days.