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January 2018

Who must keep records and accounts

You must keep records and accounts if you're:

1. Ìý

   •ÌýÌýÌýÌý a passenger plane operator

2. Ìý

   •ÌýÌýÌýÌý a fiscal representative appointed by a plane operator

3. Ìý

   •ÌýÌýÌýÌý an administrative representative appointed by a plane operator

Records you must keep

The records you keep must show that the amount you declare on the Air Passenger Duty Return is accurate.

Air Passenger Duty account

This is your main record. It's the monthly summary of passengers you've carried and your calculation of duty you owe. It must contain the total number of passengers you carried:

1. Ìý

   •ÌýÌýÌýÌý in the whole period including those who are exempt

2. Ìý

   •ÌýÌýÌýÌý at reduced rate for each destination band

3. Ìý

   •ÌýÌýÌýÌý at standard rate for each destination band

4. Ìý

   •ÌýÌýÌýÌý at a higher rate for each destination band

5. Ìý

   •ÌýÌýÌýÌý not chargeable because they're:

6. Ìý
   1. Ìý

      •ÌýÌýÌýÌý carried from airports in the Scottish Highlands and Islands

   2. Ìý

      •ÌýÌýÌýÌý transfer passengers who fulfill the terms of