If a return is a repayment return, the relevant boxes should be
completed with the repayment figures entered in brackets.
On receipt of a repayment return, the following action should
be taken:
| Step | Who | Action |
| 1 | CCU – if under £500 | Authorise and repay
unless:
|
| 2 | CCU – if over £500 | Send to the CAT to confirm that the return is valid with form APD24. |
| 3 | CAT |
Important: All repayment returns must be authorised at SO level or above (see APD12000). |
Note: any unnecessary delay which occurs in making
the repayment to the trader may result in the trader claiming
interest on the repayment from us (see APD5900).
The computer checks the amounts entered in boxes 1 to 6 of the
APD return. If any apparent inconsistencies are found, incorrect
calculations or omissions, the return is classed as an “error
return”. CCU make “in house” corrections where
possible to returns which are classed as error returns. Otherwise
CCU will send the return back to the aircraft operator for
correction. A reminder will be sent to the aircraft operator if a
response has not been received after 7 days.
If after a further 7 days a response has not been received or
the operators reply indicates that he requires further assistance,
CCU will send the error return to the CAT together with an APD 21
highlighting the error.
Returns sent by CCU the CAT for correction will not have been
fully processed. The CAT should return the corrected return to CCU
within 10 days.
If the error involves the operator changing figures on the
return the local officer should ask the operator to cross out the
incorrect figures and insert the correct figures immediately above
the alteration. All amendments must be initialled and dated by the
operator. Amendments are to be made by the original signatory or
another qualified signatory.
A mismatch return may be generated if the operator manually
amends the pre-printed accounting period dates. The computer system
does not recognise the period as a correct or valid one for that
trader, for example if the return is:
before the registration date; after the deregistration date;
or a return already exists for that period. Although a mismatch
return will be entered on the trader’s ledger, the APD due
will not be included in the ledger balance.
CCU will resolve mismatch returns where:
CCU will send all other cases to the CAT for further investigation.
All mismatch returns will be accompanied by Form APD21 from CCU
which will identify why the return has mismatched. The CAT should
investigate the problem and forward either an interim or full
response by the date shown on this form.
The CAT should always ensure that any period amendment does
not leave gaps in the operator’s period history, and that the
return covers the whole period of trading. The only exception to
this is where an amendment is made by officers’ assessment or
voluntary disclosure.
If a return mismatches and the only method available to correct a trader’s account is by input of an officer’s assessment or voluntary disclosure then the documents which are produced by the input of this should not be sent to the trader. When sending the APD641 to CCU you must mark the forms clearly “output documents must not be issued to trader”.
