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HMRC internal manual

Air Passenger Duty

HM Revenue & Customs
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Special accounting schemes: Types of schemes

Special accounting schemes are always agreed on an individual basis and should take individual circumstances into account. There is therefore no “standard” scheme. There are, however, four main types:

Type…. Where an aircraft operator….
Transaction based accounts on a transaction basis, but makes use of information not shown on the same or a conjunction ticket to help determine liability.
Sampling uses statistical sampling to help determine liability
Passenger survey surveys passengers to help determine liability.
Provisional makes a provisional estimate of liability and then carries out an adjustment once better data become available

These types of scheme are not mutually exclusive - an operator may use any or all of these methods for some or all passengers.

Although most schemes will fall into one or more of the above categories, other methods may be acceptable. If an operator proposes a method which is not similar to one of the above, the CAT is to be informed. In general, if a method complies fully with the legislation, is fair and is accurate then it should be accepted.