Fuel Duty: payment of duty on aviation turbine fuel used for private pleasure-flying (HO105)
Use the online form service to tell HMRC you've bought aviation turbine fuel (AVTUR) and intend to use it for private pleasure-flying and pay the duty due.
Ref: HO105 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Customs_A/1.0/HO105&template=HO105.xdp
About this form
Tell HM Revenue and Customs (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 can’t reclaim any fuel used for UK-only private pleasure flights.
You can either:
- use the online form service (sign in to, or set up a Government Gateway account)
- fill in form on-screen, print and post it to HMRC
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 call 0300 058 3946 to get your unique reference number. You’ll need to include this with your submission.
Before you start the postal form
If you’re using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.
You’ll need to fill in the postal form fully before you can print it. You can’t save a partly completed form so gather all your information together before you start to fill it in.
Related forms and guidance
Rates and allowances: Excise Duty - Hydrocarbon oils
Guidance on the Excise Duty rates for oils.
Fuel Duty: claim for drawback of duty paid on oils used as fuel on foreign-going aircraft (HO60)
Claim drawback for duty paid on oils used as fuel on foreign going aircraft.