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Contents

Official guidance

Air Passenger Duty Risk Based Control

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APDR1000 · Introduction
APDR2000 · General
APDR2100 · General: Introduction
APDR2200 · General: Outline of the regime and contribution to the revenue
APDR2300 · General: Structure of the aviation sector
APDR2400 · General: Records, returns and payments
APDR2500 · General: Assurance objectives
APDR3000 · Operational Assurance
APDR3100 · Operational Assurance: Introduction and Identification of systems requiring audit
APDR3200 · Operational Assurance: Basic checks
APDR3300 · Operational Assurance: Credibility checks
APDR3400 · Operational Assurance: Whole trader assurance
APDR4000 · Air Passenger Duty Assurance Guide
APDR4100 · Air Passenger Duty Assurance Guide: Introduction </span>
APDR4200 · Air Passenger Duty Assurance Guide: Registration/returns and payments
APDR4300 · Air Passenger Duty Assurance Guide: Returns and payments
APDR4400 · Air Passenger Duty Assurance Guide: Destination/class of travel
APDR4500 · Air Passenger Duty Assurance Guide: Crew and staff travel
APDR4600 · Air Passenger Duty Assurance Guide: Fiscal/administrative representatives
APDR4700 · Air Passenger Duty Assurance Guide: Special Accounting Schemes
APDR4800 · Air Passenger Duty Assurance Guide: Internal control questionnaire
APDR4900 · Air Passenger Duty Assurance Guide: Traders using a Special Accounting Scheme
APDR5000 · Glossary
APDR5100 · Glossary of Airline Jargon/Abbreviations: Airline Jargon/Abbreviations
APDR6000 · Air Passenger Duty Forms
APDR6100 · Air Passenger Duty Forms: List of forms
APDR7000 · Special Accounting Schemes
APDR7100 · Special Accounting Schemes: Procedure for setting up a special scheme
APDR7200 · Special Accounting Schemes: Checklist for contents of a special scheme
APDR7300 · Special Accounting Schemes: Checklist for approving proposals
APDR7400 · Special Accounting Schemes: Assurance of a special scheme
APDR7500 · Special Accounting Schemes: Sampling procedures for special schemes

Air Passenger Duty Risk Based Control

APDR2500 | General: Assurance objectives

From HM Revenue & Customs · Air Passenger Duty Risk Based Control

This manual has been withdrawn temporarily to enable a major update.

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