If 'yes', the supply is within the scope of the special accounting scheme.

Those records contained a 548-page file providing evidence of an accounting scheme.

The special accounting scheme for gold must be used when:

The special accounting scheme for gold will apply if you supply:

If you are liable to use the special accounting scheme, you should follow the procedure table below.

Note: the special accounting scheme for gold is compulsory.

A special accounting scheme is any method of calculating your duty liability where you do not use exact passenger data.

Revised threshold for annual accounting scheme - paragraph 20.6.

Where this happens you will need to apply to use a special accounting scheme to manage your Air Passenger duty.

GoldGuidance on the exemption for investment gold, the special accounting scheme or reverse charge procedure.