Originally Posted by
frb98mf
I have in writing from HMRC that if the airline operating the second flight is able to connect the two PNRs by reference to each other, this constitutes a conjoined ticket for their purposes. Then after the flights have taken place, they can and should refund the APD.
A "conjunction ticket" has a specific meaning in airline ticketing, being two tickets issued in a single itinerary.
I think what needs to be clarified is whether HMRC mean "connect the two PNRs" in the sense of airline ticketing "conjunction", or in the sense of "making a note in each that that they refer to each other".
The latter is more the meaning an accountant would take, to insist on a record referring the two transactions to each other but not specifying the form of the record. "APD refunded because connecting from <ticket number>" and "APD refunded because connecting to <ticket number>" would be good enough and would satisfy an auditor looking for justification for repaying APD.