The general policy covering fiscal representatives can be found
in
Notice 550 Air Passenger Duty.
Note: A fiscal representative does not have to be
someone directly involved in the airline industry; it can be any
person(s) with a business establishment in the United Kingdom, for
example a solicitor or an accountant.
The name of the appointed fiscal representative will be
included in the APD register entry relating to the operator being
represented.
On receipt of notification from a fiscal representative that they are ceasing to act, you must take the following action:
| Step | Who | Action |
| 1 | CCU | Issue letter to aircraft operator requesting details of their new fiscal representative. |
| 2 | CCU | Send to the CAT a:
|
| 3 | CCU | Set an inhibit to prevent any further outputs being issued to the fiscal representative until the local officer has confirmed the action to be taken. |
| 4 | CAT- on receipt of the above information | Contact the fiscal representative and explain that they will receive a return for the period up to the last day they are ceasing to act and that this should be completed and returned as usual. |
| 5 | CAT | Contact CCU to confirm that the final return can be issued. |
| 6 | CAT | Consider whether to audit the records at this time to ensure that the APD liability is correct. |
| 7 | CCU - on receipt of details of new fiscal representative | Notify the CAT with the details of the new fiscal representative. |
| 8 | CCU | Issue a return to the new
fiscal representative for the period:
From: the day after the previous fiscal representative ceased to act for the principal. To: the last day in the period subsequent to the period in which the fiscal representative ceased to act. |
Overseas airlines who have no business or fixed establishment in
the UK are obliged to appoint a fiscal representative. Should an
airline refuse to appoint a fiscal representative we have the power
after 90 days and on notification, to make its handling agent
jointly and severally liable for the duty.
The decision to make a handling agent jointly and severally
liable is appealable, so such a decision cannot be taken in an
unreasonable manner. It is only a power to notify handling agents
of future liabilities.
If you are considering either:
you must contact the CAT before taking any action.
The letter of notification should allow 60 days before it
becomes effective. This is to enable handling agents to review
contracts with their principals and make the necessary
arrangements.
