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Notice 550 Air Passenger Duty (APD) March 2013 Foreword This notice cancels and replaces Notice 550 (April 2012). 1. Introduction 1.1 What is this notice about? This notice gives information and guidance
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HMRC guidance on APD provides information and instructions on how to comply with the Air Passenger Duty (APD) regulations set by HM Revenue and Customs.
Airlines and operators of aircraft who are liable to pay APD are required to file HMRC guidance on APD.
To fill out HMRC guidance on APD, the airlines and operators of aircraft need to follow the instructions provided by HM Revenue and Customs. The guidance outlines the necessary steps and information required to accurately complete the form.
The purpose of HMRC guidance on APD is to ensure compliance with the regulations and facilitate the proper reporting and payment of Air Passenger Duty by the liable parties.
The HMRC guidance on APD requires airlines and operators of aircraft to report information such as the number of chargeable passengers, the applicable rate band, and the total amount of Air Passenger Duty owed.
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