Guidance and regulation

Check which rates of Air Passenger Duty you need to pay if you’re a plane operator, and how to fill in your return to HMRC.

• From: HM Revenue & Customs
• Updated: 1 April 2024

Check which types of passengers or flights are exempt from Air Passenger Duty.

• From: HM Revenue & Customs
• Updated: 29 January 2018

Use this online service to submit an Air Passenger Duty return (APD2).

• From: HM Revenue & Customs
• Updated: 26 April 2022

Check if you need to register, send returns and pay Air Passenger Duty.

• From: HM Revenue & Customs
• Updated: 1 April 2023

Find out how to pay Air Passenger Duty.

• From: HM Revenue & Customs
• Updated: 14 February 2024

Check which flights to treat as connected for Air Passenger Duty Returns and payments.

• From: HM Revenue & Customs
• Updated: 22 March 2018

Check which Air Passenger Duty rates apply for years earlier than the current year.

• From: HM Revenue & Customs
• Updated: 4 April 2024

You need to appoint an administrative or fiscal representative if you’re liable for Air Passenger Duty but you are not based in the UK.

• From: HM Revenue & Customs
• Updated: 29 January 2018

How and when to calculate your Air Passenger Duty if you do not have exact figures.

• From: HM Revenue & Customs
• Updated: 29 January 2018

How and why HMRC raises assessments, applies penalties and charges interest.

• From: HM Revenue & Customs
• Updated: 29 January 2018

Records and paperwork you must keep if you’re a passenger plane operator.

• From: HM Revenue & Customs
• Updated: 29 January 2018

Use the Occasional Operator Scheme to report and pay Air Passenger Duty if you operate less than 12 flights a year.

• From: HM Revenue & Customs
• Updated: 29 January 2018

You can choose to submit your Air Passenger Duty Return annually if you estimate that you will not be liable for more than £500,000 of duty.

• From: HM Revenue & Customs
• Updated: 29 January 2018

Find out how to use sampling to calculate Air Passenger Duty using a Special Accounting Scheme.

• From: HM Revenue & Customs
• Updated: 29 January 2018