Guidance

Register if you fly passengers occasionally

Use the occasional operator scheme to report and pay air passenger duty if you operate less than 12 flights a year.

Who can use the occasional operator scheme

You can use the occasional operator scheme to report and pay duty if you:

  • operate 12 flights or fewer in a year
  • have a duty liability of less than £5,000

You must report and pay air passenger duty within 7 days of the first flight taking place.

Report your air passenger duty

You should record all flights made in a 24 hour period. You can:

  • use the print and post form
  • get a form from your Fixed Base Operator when you arrive at a UK airport
  • create your own report

If you don’t use the form and want to create your own report, send a document headed ‘payment of air passenger duty’ with your payment, and include the:

  • flight operator’s name
  • flight operator’s address, including email and phone number
  • aircraft registration number
  • flight date
  • departure airport including International Air Transport Association code if known
  • country of destination
  • number of people on board, not including crew
  • amount of duty you need to pay

At the end of the document you must include the statement ‘I declare that the information I’ve given is true and complete’, sign and date it.

Send your report

You must send your report within 7 days of the first flight taking place to:

HM Revenue and Customs
Excise Processing Teams
BX9 1GL
United Kingdom

Pay duty

You’ll need to contact HM Revenue and Customs the first time you fly. We’ll give you a reference number to use each time you need to make a payment.

You can make a payment by:

Published 29 January 2018