Check if you need to register, send returns and pay Air Passenger Duty.
Who should register
You must register and pay Air Passenger Duty if you operate a fixed wing plane from any UK airport that:
- weighs 5.7 tonnes or more
- is fuelled by kerosene
- carries passengers, whether they have paid for the flight or not
When to register
You can register with HMRC before your first flight begins, but you must register no later than 7 days after the flight.
What you’ll need
You’ll need the VAT registration number (if this applies).
You’ll also need to provide details including:
- whether you operate any aircraft with an authorised weight of 5.7 tonnes to 10 tonnes, or 10 tonnes or more
- the estimated number of your chargeable passengers from a UK airport during the next 12 months in bands A (0-2000 miles) and B (over 2000 miles)
- whether you operate any aircraft authorised to carry fewer than 19 passengers, or 19 or more passengers
- the date you first carried (or expect to carry) chargeable passengers in a chargeable aircraft
- an estimate of the Air Passenger Duty due for the next 12 months - you should use the latest rates when calculating this
You’ll need to contact HMRC after registering if you:
- need to appoint a representative (if your business is based outside of the UK)
- operate direct long haul flights from Northern Ireland
If you cannot register online you can register using the postal form. You’ll need to fill in the form on screen, print it off and post it to HMRC.
If you do not register on time, HMRC may issue you with a penalty.
Businesses based outside the UK
You may be eligible to use the Occasional Operator Scheme if you:
- operate 12 flights or less in a year
- have an annual duty liability of less than £5,000
Register for Air Passenger Duty
To register online, you need a Government Gateway user ID and password. If you do not have a user ID you can create one when you register.
Use the online service to register.
What happens when you register
You’ll get a certificate of registration within 28 days of us getting your application. The certificate will include:
- your Air Passenger Duty reference number
- your name and your trading name if different
- the address of your principal place of business in the UK
- the date of your registration
- your accounting period
Check that your details are right. If there are any mistakes, let us know. Always quote your 15-digit registration number when you contact us.
If you do not get a reply within 28 days of applying contact HMRC.
Change or cancel your registration
If any of your business registration details change you must tell HMRC within 30 days giving as much information as possible. Changes about fiscal representatives must be notified to us within 7 days.
Amend and sign your certificate of registration, and return it to the Air Passenger Duty team at HMRC.
If you stop operating passenger flights you must tell HMRC in writing.
There are different rates of duty for each passenger you carry. The passenger will fall into either tax band A or B depending on their final destination and class of travel.
There are some people and flights that are exempt from duty.
Special accounting schemes
If you cannot calculate your duty based on actual passenger numbers from your existing systems, you may need to use a special accounting scheme.
Records you must keep
You should keep business records for 6 years. Make sure they’re available for us to see whenever we need to.
Returns and payments
Once you have registered, we’ll send you a monthly or annual notice to file. We’ll tell you the deadline for submitting your return and paying duty.
If your return or payment are late, we may issue a penalty. We’ll include a remittance advice showing the address to send your payment to. Include this remittance advice with your payment.
If you cannot account for duty on the basis of calendar months, you can ask for returns to match your accounting periods.
If your return deadline falls on a weekend or bank holiday, your return and payment must reach us on the last working day before your deadline.
HMRC can ask you to pay a deposit or bond if they think there’s a risk you will not pay your tax or duty on time, or you have appointed an administrative representative.
You can use your return to correct any errors you make.
If you do not pay enough, HMRC will charge you interest on any unpaid duty. Depending on how the mistake happened, we may also issue you with a penalty.
If your business is likely to pay £500,000 duty per year or less, you may be able to use the Annual Accounting Scheme.