Guidance

Apply for permission to submit air passenger duty returns annually

You can choose to submit your air passenger duty return annually if you estimate that you won’t be liable for more than £500,000 of duty.

You need to register for air passenger duty before you can apply to use annual accounting.

Apply for permission to submit annual returns

If you’ve submitted annual accounts before

You only need to reapply if you stopped making annual returns in the 12 months before the date of your application.

If you have, you’ll need to reapply for permission to use annual accounting by sending HM Revenue and Customs:

  • details of your expected liability for the next year
  • the reason you expect your liability to decrease if it was over £500,000 in the last year

If you’re applying for the first time

If you’re applying to submit annual returns for the first time you’ll need to provide:

  • the date of your registration
  • your registration number
  • your total liability for the past 12 returns or your expected liability for the next year if applying within the first year of registration
  • the reason you expect your liability to decrease if it was over £500,000 in the last year

Send your application

If you want to make annual returns please write to the Central Assurance Team (CAT).

How to submit a return

We’ll send you, or your fiscal or administrative representative, a notice to file your return. This will tell you when you have to file a return by.

If you’ve just joined the annual accounting scheme, your first return will cover from the date you join the scheme to 31 March. Further returns will cover from 1 April to 31 March the next year.

You’ll need to send an air passenger duty return online.

Published 29 January 2018