Updates: Air Passenger Duty

2016

11 November 2016

Specimen letters: Contents

This manual has been withdrawn temporarily to enable a major update.

10 November 2016

Glossary: Glossary of airline and other terms

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Forms: Contents

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Specimen letters: Contents

This manual has been withdrawn temporarily to enable a major update.

Countersigning levels : Contents

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Assessments and voluntary disclosures: Contents

This manual has been withdrawn temporarily to enable a major update.

7 November 2016

Chronology of Changes: Contents

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Chronology of Changes

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Glossary: Contents

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Glossary: Glossary of airline and other terms

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Forms: Contents

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Forms: Notification of review/appeal received

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Forms: Deregistration application received at local office

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Forms: Deregistration application received in CCU

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3 November 2016

Specimen letters: Administrative representatives guarantee

This manual has been withdrawn temporarily to enable a major update.

Specimen letters: Undertaking in connection with the reimbursement scheme regulations made under Schedule 5, paragraph 3 of the Finance Act 1997

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Specimen letters: Example letter of approval of special accounting scheme

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Specimen letters: An amount previously notified by assessment(s) still applies despite the subsequent receipt of (a) return(s) for the period(s) in question

This manual has been withdrawn temporarily to enable a major update.

Specimen letters: Return has been submitted for a lesser amount than the assessment previously notified and the return liability is accepted as being correct

This manual has been withdrawn temporarily to enable a major update.

Specimen letters: Amount previously notified by assessments has been reduced but this reduced amount applies despite the receipt of a return for the period in question

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

Specimen letters: Non standard accounting periods renewal advice

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Countersigning levels : Contents

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Countersigning levels: Countersigning levels for APD

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Content

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Procedure Tables: Debt management procedure: VAT Repayment Traders

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Procedure Tables: Statutory interest claim procedure

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Procedure Tables: Issue of penalties / central assessments

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Content

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1 November 2016

Unjust enrichment - arrangements for reimbursing consumers: Contents

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Unjust enrichment - arrangements for reimbursing consumers: Assessment provisions

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Unjust enrichment - arrangements for reimbursing consumers: The undertaking procedure

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Unjust enrichment - arrangements for reimbursing consumers: The law

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Unjust enrichment - arrangements for reimbursing consumers: Statutory interest

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Unjust enrichment - arrangements for reimbursing consumers: Application and administration of the scheme

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Unjust enrichment - arrangements for reimbursing consumers: The reimbursement 'scheme'

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Unjust enrichment - arrangements for reimbursing consumers: Introduction

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Reviews and appeals : Contents

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Reviews and appeals: Process for dealing with reviews and appeals

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Special accounting schemes: Contents

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Special accounting schemes: Reviews and auditing

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Special accounting schemes: Approvals

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Special accounting schemes: Sampling

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Special accounting schemes: Proposals

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Special accounting schemes: Types of schemes

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Special accounting schemes: Roles and responsibilities

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Special accounting schemes: Introduction

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Assessments and voluntary disclosures: Central assessments

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Assessments and voluntary disclosures: What if an aircraft operator discovers errors in records?

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Assessments and voluntary disclosures: Reductions and withdrawals of assessments : Contents

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Assessments and voluntary disclosures: Scope of this section

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Auditing APD traders: Contents

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Auditing APD traders: Auditing procedures and preparing for audit

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Auditing APD traders: How long must aircraft operators keep records?

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Auditing APD traders: Introduction

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

26 October 2016

How to complete forms APD40 and APD41: Contents

manual is being withdrawn temporarily to enable a major update

Penalties/interest and debt management: Which penalties are generated locally?

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Penalties/interest and debt management: Which penalties are generated by CCU?

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Penalties/interest and debt management: Inhibiting of penalties and assessments and warning letters

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Penalties/interest and debt management: Introduction

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Returns and accounting procedures: Duplicate blanks and copies of completed returns

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Returns and accounting procedures: Credits on traders' accounts

Manual is being withdrawn temporarily to enable a major update.

Returns and accounting procedures: Repayment, error and mismatch returns

Manual is being withdrawn temporarily to enable a major update.

Returns and accounting procedures: Non standard accounting periods (NSAP)

Manual is being withdrawn temporarily to enable a major update.

Deregistration: Insolvent traders

Manual is being withdrawn temporarily to enable a major update.

Deregistration: Seasonal and one off operators

Manual is being withdrawn temporarily to enable a major update.

Deregistration: Refusal to deregister and deregistration in error

Manual is being withdrawn temporarily to enable a major update

Deregistration: Deregistration before or after date of notification

Manual is being withdrawn temporarily to enable a major update

Deregistration: Deregistration process

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Registration: Changes to registration details

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Registration: Demanding security

Manual is being withdrawn temporarily to enable a major update.

Registration: Administrative representatives

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Registration: Fiscal representatives

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Registration: Registration process

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Introduction: Structure and Exemptions

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Introduction: Roles and Responsibilities

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Introduction: Law and Regulations

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Introduction: Background

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Introduction: Scope of the guidance

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Penalties/interest and debt management: Contents

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Returns and accounting procedures: Contents

manual is being withdrawn temporarily to enable a major update

Deregistration: Contents

Manual is being withdrawn temporarily to enable a major update.

Registration: Contents

Manual is being withdrawn temporarily to enable a major update.

Introduction: Contents

Manual withdrawn for update.

24 October 2016

Introduction: Contents

manual is being withdrawn temporarily to enable a major update

17 October 2016

Introduction: Contents

Manual is being temporarily withdrawn to enable major update

Introduction: Scope of the guidance

Manual being withdrawn temporarily to enable major update

Introduction: Background

Manual being withdrawn temporarily to enable major update

2015

14 December 2015

Introduction: Law and Regulations

typo on title

typo corrected and duplicate reference removed

Introduction: Background

content updated

Introduction: Scope of the guidance

Content updated