APD3100 - Deregistration: Deregistration process

• refer it to the CAT for consideration; and
• attach the form in APD14000. The CAT should complete the tear off slip and must return it to the CCU as soon as possible to confirm whether deregistration is acceptable or not.

• follow the procedure outlined below; and
• send the form in APD14000 to the CCU

• contact the operator and request that the details in step 1 below are provided in writing.

• satisfy themselves that the operator has ceased to make chargeable flights;
• ensure that the cancellation request provides:
• the date on which the last chargeable flight will take place;
• a contact address for the final return to be sent to (if different from the registered address); and
• a contact address where the records and accounts can be seen after deregistration; and
• notify CCU of the deregistration date using either the tear off slip on the CCU form or a copy of the form in APD14000. This will normally be the last date that a chargeable flight took place.
• notify the operator that the deregistration is being processed; or

Note: If you are not satisfied that deregistration is appropriate you should notify the operator of your decision in writing. Send a copy of the letter to CCU and keep a copy in the traders file. You should consider whether the action to follow in APD3400 for seasonal operators is more appropriate.

• input the deregistration date which will set up dates for the final return. Send the tear-off slip of the form in APD14000 to the CAT to confirm that action has been taken.

The Final return period will cover:

From: The first day after the last return period

To: The Deregistration date i.e. the last flying day.

• check that you receive acknowledgement from CCU within 10 working days of sending the notification to them; and
• monitor the final return and ensure that the declaration is consistent with previous declarations made by the operator. This may involve a final audit of the operator’s records and accounts. If the trader submits a final “repayment” return the CCU will automatically refer this to you for verification. You must reply to the CCU within 7 days.

Note: If the final return is not rendered by the due date, the CCU system will calculate a final central assessment. This final assessment will be based on the number of days in the final accounting period. The CCU will contact the CAT before the final central assessment is issued to confirm that the assessment should be issued.

In these cases, contact the operator to either obtain the return or details of the correct liability for the period. If this liability is greater than the centrally assessed amount an additional assessment must be issued for the difference.