Pay Air Passenger Duty
How to pay Air Passenger Duty (APD) and the time it takes for payment to reach HM Revenue and Customs (HMRC).
APD is an excise duty on chargeable passengers being carried from a UK airport on chargeable aircraft. All operators can pay using the standard arrangements but smaller operators may be able to use the Occasional Operator Scheme instead. There are different deadlines and references for the:
- standard APD procedures
- Occasional Operator Scheme
Standard APD procedures
If you’ve registered for APD, HMRC will send you a return (normally every month). You must fill it in, work out how much you owe and pay by the deadline shown on the return.
The deadline for paying is extended by 7 days (from the date shown on the return) if you pay:
- by CHAPS
- by Bacs
- by Direct Debit
Occasional Operator Scheme
If you are likely to make 12 or less flights a year from UK airports and your estimated APD for the year is £5,000 or less you can use the Occasional Operator Scheme.
Under the Occasional Operator Scheme you can pay APD for flights made over a 24 hour period by completing the combined registration and notification form. Send your notification and payment to the Central Collection Unit (APD) within 7 days of your flight.
If you are using the Occasional Operator Scheme you do not get any extra time for electronic payments and they must reach HMRC within 7 days of the departure date.
Finding your reference number
You’ll need your APD reference number. If you are using standard APD procedures you can find your 5-digit number it on your return.
If you are using the Occasional Operator Scheme you will need to contact HMRC for a new reference before making your payment.
How much time to allow
Make sure you pay HMRC by the deadline or you may have to pay a penalty.
The time you need to allow depends on how you pay.
|Payment method||Time allowance|
|Online or telephone banking (Faster Payments)||same or next day|
|CHAPS||same or next day|
|Bacs||3 working days|
|By cheque through the post||3 working days|
|Direct Debit (can’t be used for Occasional Operator Scheme)||10 working days|
If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before (unless you’re paying by Faster Payments).
Ways to pay
Bank details for online or telephone banking, CHAPS, Bacs
You can pay by Faster Payments, CHAPS or Bacs to HMRC’s account.
|Sort code||Account number||Account name|
|08 32 00||12000938||HMRC Air Passenger Duty|
You’ll need your APD reference number.
Your payment may be delayed if you use the wrong reference number.
- Faster Payments (online or telephone banking) usually reach HMRC on the same or next day, including weekends and bank holidays
- CHAPS usually reach HMRC the same working day if you pay within your bank’s processing times
- Bacs usually take 3 working days
Check your bank’s transaction limits and processing times before making a payment.
You should use these details to pay from an overseas account. Overseas payments should be in sterling and your bank may charge you if you use any other currency.
|Account number (IBAN)||Bank identifier code (BIC)||Account name|
|GB70 BARC 2005 1733 0642 98||BARCGB22||HMRC Air Passenger Duty|
If you need to provide your bank with HMRC’s banking address it is:
Barclays Bank Plc
1 Churchill Place
To set up a Direct Debit send the Direct Debit Instruction form to HMRC. The address is on the form. You should allow 10 working days for HMRC to set up your Direct Debit and you’ll need to use another method to pay if it’s not set up in time.
You can download form APD15 if you want to pay by Direct Debit.
You’ll need your APD reference number.
Once HMRC has set up your Direct Debit they automatically collect the amount shown on your return.
By cheque through the post
Don’t fold the cheque or fasten documents together.
You should allow 3 working days for your payment to reach HMRC.
If you’re paying by post, you can include a letter with your payment to request a receipt from HMRC.
Nothing to pay
If you get a return and calculate that you have nothing to pay - or are due a repayment - you must still send it back to HMRC.