How to pay air passenger duty and the time it takes for payment to reach HM Revenue and Customs.
How to pay
You’ll need your 15-digit air passenger duty reference number when paying, you can find this on your notice to file.
If you use the occasional operator scheme, you’ll need to contact HM Revenue and Customs (HMRC) for a reference number. Use this each time you report and pay air passenger duty. Make a note of this reference as you won’t get a notice to file.
When to pay
Your notice to file will tell you the deadline for payment. This deadline is extended by 7 days if you pay by:
- Direct Debit
If you’re using the occasional operator scheme, you must pay within 7 days of your flight. You don’t get any extra time for electronic payments.
Ways to pay
Make sure you pay HMRC by the deadline. You may have to pay a penalty if your payment is late.
Include your 15-digit air passenger duty reference number. Your payment may be delayed if you use the wrong reference number.
The time you need to allow for payment to reach HMRC 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).
Bank details for online or telephone banking
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|
- 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 payments usually take 3 working days
Check your bank’s transaction limits and processing times before making a payment.
All payments must be made in sterling using the details below to pay from an overseas account.
|Account number (IBAN)||Bank identifier code (BIC)||Account name|
|GB70 BARC 2005 1733 0642 98||BARCGB22||HMRC Air Passenger Duty|
You may need to provide your bank with HMRC’s banking address:
Barclays Bank Plc
1 Churchill Place
Payment must be exclusive of all banking and currency exchange charges.
To set up a Direct Debit, you can print out and post the Direct Debit Instruction form.
You should allow 10 working days for HMRC to set up your Direct Debit. You’ll need to use another method to pay if it’s not set up in time.
Once HMRC has set up your Direct Debit, they’ll automatically collect the amount shown on your return.
You can’t pay by Direct Debit under the occasional operator scheme.
By cheque through the post
Send your cheque, made payable to ‘HM Revenue and Customs only’ followed by your 15-digit air passenger duty reference number to:
HM Revenue and Customs
You must not fold the cheque or fasten documents together.
If you’re sending your payment by post, you can include a letter to request a receipt from HMRC.
Nothing to pay
If you get a notice to file, but you’ve calculated that you’ve nothing to pay or you’re due a repayment, you must still fill in the return and send it back to HMRC.