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January 2018

Overview

A Special Accounting Scheme is a way of calculating your Air Passenger Duty using estimates if you do not have enough information, or have trouble getting the information, to complete your return using actual passenger numbers.

Under a Special Accounting Scheme you can estimate the number of passengers that are exempt or liable for each rate of duty by using:

1. Ìý

   •ÌýÌýÌýÌý sampling and surveys

2. Ìý

   •ÌýÌýÌýÌý historic data

3. Ìý

   •ÌýÌýÌýÌý data from other systems

Special Accounting Schemes usually last for a year, but may sometimes cover a longer period.

You need approval from HMRC to use a Special Accounting Scheme.

When to use a Special Accounting Scheme

You may be able to use a Special Accounting Scheme if:

1. Ìý

   •ÌýÌýÌýÌý it is not practical to identify flight exemptions and passenger duty liabilities from your existing systems

2. Ìý

   •ÌýÌýÌýÌý it's too complex and time consuming to calculate the duty for each individual passenger

3. Ìý

   •ÌýÌýÌýÌý you do not normally record passenger numbers, for example, if you charter