Air Passenger Duty
How to manage Air Passenger Duty if you operate aircraft from UK airports carrying fare-paying passengers.
Please note: Air Passenger Duty guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.
Find out if you have to pay Air Passenger Duty, the rates, and how to register and submit returns.
Records and paperwork you must keep if you're a passenger plane operator.
You need to appoint an administrative or fiscal representative if you鈥檙e liable for Air Passenger Duty but you are not based in the UK.
Use the Occasional Operator Scheme to report and pay Air Passenger Duty if you operate less than 12 flights a year.
Check which rates of Air Passenger Duty you need to pay if you're a plane operator, and how to fill in your return to HM Revenue and Customs (HMRC).
Check which Air Passenger Duty rates apply for years earlier than the current year.
Check which types of passengers or flights are exempt from Air Passenger Duty.
Check which flights to treat as connected for Air Passenger Duty Returns and payments.
Check which types of passengers or flights are exempt from Air Passenger Duty.
Find out how to use sampling to calculate Air Passenger Duty using a Special Accounting Scheme.
Apply for the Occasional Operator Scheme and report your duty liability for all flights in a 24-hour accounting period using form APD6.
You can choose to submit your Air Passenger Duty Return annually if you estimate that you will not be liable for more than 拢500,000 of duty.
How and why HMRC raises assessments, applies penalties and charges.
Email, call or write to HMRC if you're an aircraft operator and need help with Air Passenger Duty, including registering and making payments and returns.