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.
Originally Posted by
flatlander
I think what needs to be clarified is whether HMRC mean "connect the two PNRs" in the sense of airline ticketing, or in the sense of "making a note in each that that they refer to each other".
The gov.uk link above specifies that it must be on one ticket or conjunction tickets. Simply putting a note in each booking/PNR referring to the other does not make them conjunction tickets.
The connected flights must be detailed on the same ticket or conjunction tickets to qualify for the exemption. Tickets can only be regarded as conjunction tickets if:
a. they are in one booklet, or
b. where they are in separate booklets:
each refers to the other and states that they are to be read in conjunction
there is a summary of the flights constituting the passengers journey including the flights in question
Although the flights may meet all the other criteria for determining whether 2 flights are connected, they will only qualify for the exemption if the connection is evidenced on the ticket or a flight summary.