Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Official guidance

Air Passenger Duty

Find in this level

APD1000 · Introduction
APD10000 · Unjust enrichment - arrangements for reimbursing consumers
APD10100 · Unjust enrichment - arrangements for reimbursing consumers: Introduction
APD10200 · Unjust enrichment - arrangements for reimbursing consumers: The reimbursement 'scheme'
APD10300 · Unjust enrichment - arrangements for reimbursing consumers: Application and administration of the scheme
APD10400 · Unjust enrichment - arrangements for reimbursing consumers: Statutory interest
APD10500 · Unjust enrichment - arrangements for reimbursing consumers: The law
APD10600 · Unjust enrichment - arrangements for reimbursing consumers: The undertaking procedure
APD10700 · Unjust enrichment - arrangements for reimbursing consumers: Assessment provisions
APD1100 · Introduction: Scope of the guidance
APD11000 · Content
APD11100 · Content
APD11200 · Procedure Tables: Issue of penalties / central assessments
APD11300 · Procedure Tables: Statutory interest claim procedure
APD11400 · Procedure Tables: Debt management procedure: VAT Repayment Traders
APD12000 · Countersigning levels
APD1300 · Introduction: Background
APD13000 · Specimen letters
APD1400 · Introduction: Law and Regulations
APD14000 · Forms
APD14100 · Forms: Deregistration application received in CCU
APD14200 · Forms: Deregistration application received at local office
APD14300 · Forms: Notification of review/appeal received
APD1500 · Introduction: Roles and Responsibilities
APD15000 · Glossary
APD15100 · Glossary: Glossary of airline and other terms
APD1600 · Introduction: Structure and Exemptions
APD16000 · Chronology of Changes
APD16100 · Chronology of Changes
APD2000 · Registration
APD2100 · Registration: Registration process
APD2200 · Registration: Fiscal representatives
APD2300 · Registration: Administrative representatives
APD2400 · Registration: Demanding security
APD2500 · Registration: Changes to registration details
APD3000 · Deregistration
APD3100 · Deregistration: Deregistration process
APD3200 · Deregistration: Deregistration before or after date of notification
APD3300 · Deregistration: Refusal to deregister and deregistration in error
APD3400 · Deregistration: Seasonal and one off operators
APD3500 · Deregistration: Insolvent traders
APD4000 · Returns and accounting procedures
APD4100 · Returns and accounting procedures: Non standard accounting periods (NSAP)
APD4200 · Returns and accounting procedures: Repayment, error and mismatch returns
APD4300 · Returns and accounting procedures: Credits on traders' accounts
APD4400 · Returns and accounting procedures: Duplicate blanks and copies of completed returns
APD5000 · Penalties/interest and debt management
APD5100 · Penalties/interest and debt management: Introduction
APD5200 · Penalties/interest and debt management: Inhibiting of penalties and assessments and warning letters
APD5300 · Penalties/interest and debt management: Which penalties are generated by CCU?
APD5400 · Penalties/interest and debt management: Which penalties are generated locally?
APD5500 · How to complete forms APD40 and APD41
APD5900 · Penalties/interest and debt management: Statutory interest
APD6000 · Auditing APD traders
APD6100 · Auditing APD traders: Introduction
APD6200 · Auditing APD traders: How long must aircraft operators keep records?
APD6300 · Auditing APD traders: Auditing procedures and preparing for audit
APD6400 · Auditing APD traders: Educational visits
APD6500 · Auditing APD traders: What APD reports are available?
APD6600 · Auditing APD traders: Potential risks
APD6700 · Auditing APD traders: Internal control questionnaire
APD7000 · Assessments and voluntary disclosures
APD8000 · Special accounting schemes
APD8100 · Special accounting schemes: Introduction
APD8200 · Special accounting schemes: Roles and responsibilities
APD8300 · Special accounting schemes: Types of schemes
APD8400 · Special accounting schemes: Proposals
APD8500 · Special accounting schemes: Sampling
APD8600 · Special accounting schemes: Passenger surveys
APD8700 · Special accounting schemes: Analysis and 'weighting' of sample results
APD8800 · Special accounting schemes: Approvals
APD8900 · Special accounting schemes: Reviews and auditing
APD9000 · Reviews and appeals
APD9100 · Reviews and appeals: Process for dealing with reviews and appeals

Air Passenger Duty

APD8600 | Special accounting schemes: Passenger surveys

From HM Revenue & Customs · Air Passenger Duty

This manual has been withdrawn to enable a major update.

Privacy Cookies Terms