APD8200 - Special accounting schemes: Roles and responsibilities


A special accounting scheme is an agreement between us and the aircraft operator. Therefore we should both play a part in its development. The following table sets out the main responsibilities. For contact details, please see APD1500

WhoResponsibility
CAT/auditor
  • Ensure that any aircraft operator considering the use of a scheme is aware of the relevant legislation and procedures;
  • Discuss suitable types of scheme with the aircraft operator so that they are able to prepare a proposal;
  • Consider the proposal and suggest amendments where necessary;
  • Issue a letter of approval once the proposal is satisfactory;
  • Inform the CAT of all schemes that are agreed;
  • Ensure that the scheme is operated correctly, through educational and audit visits;
  • Deal with (or refer to the CAT) any problems that occur, in discussion with the aircraft operator;
  • Review the scheme with the aircraft operator after the agreed period; and
  • Act as adviser to the aircraft operator throughout.
Aircraft operator
  • Prepare a proposal. We may, however, expand upon and clarify the aircraft operator’s proposal in our letter of approval; and
  • Operate the scheme. All sampling, surveys, calculations and supporting evidence are the responsibility of the aircraft operator, to be audited by us.
CAT
  • Provide central advice on the control of special schemes;
  • Maintain a database of all current special schemes;
  • Provide information about particular types of existing scheme on request;
  • Check any scheme which involves sampling, passenger surveys or retrospective adjustments before the letter of approval is issued; and
  • First point of contact with any query.
Transport Taxes Team
  • Co-ordinate any requests for technical assistance

Process for setting up a special accounting scheme

The main stages in the development of a special scheme are:

  1. Aircraft operator registers for APD.

  2. An educational visit is made to discuss the aircraft operator’s business and possible accounting methods.

  3. If a special scheme is suggested, the CAT will advise the aircraft operator of the relevant legislation and procedures.

  4. The aircraft operator sends a written proposal for the scheme.

  5. Any written clarification or suggested amendments that may be required are to be obtained.

  6. If necessary, the aircraft operator sends a revised proposal.

  7. The CAT agrees the proposal and prepares a letter of approval which summarises the nature of the scheme and all the rules that apply to it.

  8. The aircraft operator returns one copy, duly signed, to the CAT.

  9. The scheme is used to account for APD and is subsequently reviewed as appropriate by the CAT.

Home|Main Contents|Manual Contents

Previous Page|Next Page|Top|Menu