Air Departure Tax (Scotland) Bill 7 Part 4—Payment, collection and management of tax (3) In this section, “accounting period” means— (a) the period— (i) beginning on the date on which the person becomes a taxable person, and (ii) ending on whichever of the dates mentioned in paragraph (b) occurs next, 5 and (b) each subsequent period of 3 months ending on 31 March, 30 June, 30 September, or 31 December. (4) A taxable person that is making quarterly returns— (a) may notify Revenue Scotland that the person intends to make occasional returns 10 instead of quarterly returns, and (b) unless subsection (5) applies, is entitled to start making occasional returns instead of quarterly returns from the beginning of— (i) the next accounting period to begin after the date on which Revenue Scotland receives the notice, or 15 (ii) an alternative accounting period specified by Revenue Scotland by written notice to the person. (5) If Revenue Scotland is not satisfied that a person giving notice under subsection (4)(a) is eligible to make occasional returns, Revenue Scotland may, by written notice, require the person to continue to make quarterly returns. 20 18 Occasional returns (1) A taxable person is eligible to make occasional returns instead of quarterly returns if, on each day on which the person carries out a taxable activity, the person— (a) intends to carry out only infrequent or irregular taxable activities in the 12-month period beginning on that day, and 25 (b) expects to incur liability, in that 12-month period, for no more than £5,000 of the tax. (2) Occasional returns are due no later than 7 days after each day on which the taxable person carries out a taxable activity. (3) If Revenue Scotland receives an occasional return and is not satisfied that the person 30 making the return is eligible to make occasional returns, Revenue Scotland may, by written notice, require the person to make quarterly returns. (4) Despite subsection (1), a taxable person that is required under subsection (3) to make quarterly returns— (a) is not eligible to make occasional returns until Revenue Scotland rescinds the 35 requirement by written notice, but (b) may at any time apply to Revenue Scotland for the requirement to be rescinded. (5) A taxable person that is making occasional returns— (a) is not required to make quarterly returns unless Revenue Scotland requires the person to do so under subsection (3), but 8 Air Departure Tax (Scotland) Bill Part 4—Payment, collection and management of tax (b) may notify Revenue Scotland that the person intends to make quarterly returns instead of occasional returns, in which case the person may move to making quarterly returns from the beginning of— (i) the next accounting period to begin after the date on which Revenue 5 Scotland receives the notice, or (ii) an alternative accounting period specified by Revenue Scotland by written notice to the person. 19 Form and content of returns (1) A return must include a declaration made by the taxable person that the return is, to the 10 best of that person’s knowledge, correct and complete. (2) If the taxable person has a fiscal tax representative (see section 21), the fiscal tax representative may make the return or the declaration, or both, on the taxable person’s behalf. (3) The return must be in the form, contain the information and be made in the manner that 15 is specified by Revenue Scotland. (4) Revenue Scotland may specify different forms, information, and manners of return for different purposes. (5) A return is treated as containing any information provided by the person making it for the purpose of completing the return. 20 20 Special accounting schemes (1) If a taxable person encounters or expects to encounter difficulties in obtaining and recording information about passengers and their agreements for carriage— (a) the person may apply to Revenue Scotland for approval to use a special accounting scheme for the tax, and 25 (b) Revenue Scotland may approve the use of a special accounting scheme if it considers it appropriate to do so having regard to the difficulties that the person has encountered or expects to encounter. (2) A special accounting scheme is a scheme— (a) whose details are agreed between Revenue Scotland and a taxable person, and 30 (b) that makes provision for methods of calculating how many passengers are to be regarded— (i) as chargeable passengers carried on chargeable aircraft operated by the person, and (ii) as chargeable at each tax rate. 35 (3) Revenue Scotland— (a) may set terms and conditions that apply generally to the use of a special accounting scheme, and (b) must publish any such terms and conditions.