Excuse my ignorance, but how is this APD meant to be collected?
Does it only apply to AOC operations, or private as well?
Does the airport charge it to the operator for each flight and then forward it to HMRC?
Does the operator forward it to HMRC direct?
Does HMRC get in contact with the operator some time after the event and ask for the money?
Does HMRC contact the airport some time after the event and ask for the money?
Or is this an April 1st post?
Last edited by Red Four; 1st Apr 2013 at 08:53.