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

Special accounting schemes: Approvals

Use of scheme

An aircraft operator may not use a special scheme to account for duty until the CAT have approved the proposal in writing.

Checklist for approval of proposals

Do not approve a scheme until you are satisfied that all the following are true:

1. The scheme will enable the aircraft operator to account fairly and accurately for APD.
2. The scheme complies fully with all legislation.
3. All exemptions to be included in the scheme will be identified correctly.
4. The scheme takes account of variations within the business.
5. The scheme is auditable (using systems based control).
6. There are no unacceptable risks (for either the aircraft operator or us).
7. The period the scheme will run for, before review, is acceptable.
8. The proposal and any supporting documentation is clear, complete and unambiguous.

If the CAT is not satisfied with the proposed scheme then it should discuss it with the operator so that any problems may be resolved.

Letter of approval

Once the requirements outlined above have been met, the CAT will prepare a letter of approval – see APD13500 for a specimen letter.