Pay duty on aviation turbine fuel used for private pleasure-flying
Use the online service or postal form HO105 to tell HMRC you've bought aviation turbine fuel (AVTUR) and intend to use it for private pleasure-flying and pay the duty due.
Documents
Details
Tell HMRC if you buy AVTUR and intend to use it for private pleasure-flying.
If you’ve used any of this fuel to fly and land outside of the UK, you can claim back the duty using this form. You should attach a completed form HO60 showing details of the flight.
You cannot reclaim any fuel used for UK-only private pleasure flights.
You can either:
- use the online service
- fill in form on-screen, print and post it to HMRC
You’ll need to sign in to use the online service. If you do not already have sign in details, you’ll be able to create them.
If you use the online form, you’ll get a reference number that you can use to track the progress of your form.
Before you fill in this form Telephone: 0300 058 3946 to get your unique reference number. You’ll need to include this with your submission.
Email HMRC to ask for this form in Welsh (Cymraeg).
How to use the print and post form
You will fill this form in online and you cannot save your progress. It is best to get all of your information together before you start.
Related forms and guidance
Rates and allowances: excise duty — hydrocarbon oils
Guidance on the excise duty rates for oils.
Claim duty drawback on oils used as fuel on foreign-going aircraft
Use the online service or postal form HO60 to claim drawback for duty paid on oils used as fuel on foreign-going aircraft.
Updates to this page
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You can now submit paper returns and make payments by cheque.
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To help stop the spread of coronavirus (COVID-19) we have temporarily changed how you make payments and file your returns. Information added to confirm you should submit your return online and pay electronically.
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An online forms service is now available.
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First published.