|HMRC Reference: Notice 552 (March 2013)|
This notice is new.
This notice gives information and guidance on air passenger duty (APD) annual returns and payments.
APD is a duty of Excise which is levied on the carriage, from a UK airport, of chargeable passengers on chargeable aircraft. APD came into effect on 1 November 1994.
The APD2 return form must be submitted periodically by registered persons as a declaration to HM Revenue & Customs (HMRC) of the APD due from them. Accounting periods are normally monthly.
In order to reduce the administrative burdens on small businesses, the option of submitting a single return and one payment of duty due every 12 months is available to businesses with an annual APD liability not exceeding £500,000.
If you fail to submit your APD return by the due date an assessment of APD due for the period the missing return covers will be issued. (See notice 550 for more information about assessments.)
You may apply for authorisation to submit annual returns if:
Each year you or your fiscal/admin representative will receive an APD return (form APD2). This will cover a period of one calendar year from 01 April to 31 March. You should complete the return in accordance with the notes with the form and send it to the address shown. We must receive the return no later than the date shown on the front of the return. This will normally be the 22nd day of April. When the 22nd falls on a weekend or bank holiday the return must reach us by the last working day prior to this.
If you wish to make annual returns please write to:
APD Central Assurance Team (CAT)
1 Park Road
providing details of:
If your liability for the past year exceeded £500,000, please explain why you expect it to decrease in the next year.
If we authorise you to use annual accounting, you may be required to submit a return and payment for a transitional period, which will run from the start of the current accounting period in which you make your application to the first day of your first annual accounting period.
Please contact the Helpline on Tel 0300 200 3700, in the first instance.
For payment queries contact the APD Central Collection Unit at the following address:
HM Revenue & Customs
Central Collection Unit (APD)
21 Victoria Avenue
Phone: 01702 366558 or 01702 366364
Fax: 01702 366562
Your Charter explains what you can expect from us and what we expect from you. For more information go to Your Charter.
If you have any comments or suggestions to make about this notice, please write to:
HM Revenue & Customs
Transport Taxes Team
100 Parliament Street
Please note this address is not for general enquiries.
For your general enquiries please phone our Helpline 0300 200 3700.
If you are unhappy with our service, please contact the person or office you have been dealing with. They will try to put things right. If you are still unhappy, they will tell you how to complain.
HMRC is a Data Controller under the Data Protection Act 1998. We hold information for the purposes specified in our notification to the Information Commissioner, including the assessment and collection of tax and duties, the payment of benefits and the prevention and detection of crime, and may use this information for any of them.
We may get information about you from others, or we may give information to them. If we do, it will only be as the law permits to:
- check the accuracy of information
- prevent or detect crime
- protect public funds.
We may check information we receive about you with what is already in our records. This can include information provided by you, as well as by others, such as other government departments or agencies and overseas tax and customs authorities. We will not give information to anyone outside HMRC unless the law permits us to do so. For more information, go to hmrc.gov.uk and look for Data Protection Act within the Search facility.
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