
Verified yearly emissions report are to be submitted by the 31st of March to the regulator via ETSWAP. In case an independent verifier was assigned, they ought to submit their ‘verification opinion statement’ via ETSWAP, complying with the same deadline. The verification report as well as the yearly emissions report are to fulfil the requirements of:
In order to submit the yearly emissions report to the regulator, the following points are to be adhered to:

Failing to comply with the requirements of Monitoring and Reporting Regulation, the regulator is to determine the aviation emissions in consistence with the order and the regulator may claim a fee to compensate their efforts or could be given a civil penalty.
Firstly, the regulator will inform the Registry Administrator to register your verified aviation emissions in the AOHA after the deadline on the 31st of March.
Secondary, regardless of whether the Registry Administrator has registered an emissions figure, one ought to submit sufficient allowance for their emissions by the 30th of April
Thirdly, a substantial, mandatory civil penalty will be given to those who fail to submit sufficient allowances by the 30th of April of the following scheme year.
For all reportable emissions from one’s UK ETS Registry AOHA, one ought to submit allowances that equate said emissions no later than the 30th of April the next scheme year.
Reportable emissions not only include emissions for that particular scheme year, but also previous emissions where no allowances were surrendered for. Also, by the 30th of April, one ought to have sufficient allowances in their AOHA to fulfil what they owe.
An obligatory penalty of £100 per tonne of CO2 (multiplied by the inflation factor) will be issued to those who fail to submit the necessary allowances in a timely manner.
Submitting it after the deadline will NOT grant exemption from the penalty.
Below are two examples in which penalties would be given and their amount:

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