APD3300 - Deregistration: Refusal to deregister and deregistration in error

What if an operator refuses to deregister?

We may compulsorily deregister an operator if he has:

• not operated a chargeable aircraft within the 6 months preceding; and
• it appears that he will not operate a chargeable aircraft within the next 12 months.

What if a trader is deregistered in error?

If a deregistration date is input in error, CCU can reinstate the registration using the same APD registration number.

If the trader has already been issued with a final return, CCU will cancel this and replace it with one for the correct accounting period.

Any cases which are discovered by the CAT must be notified in writing to CCU immediately for corrective action to be taken.