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Air Passenger Duty for plane operators: detailed information

Guidance and forms covering Air Passenger Duty. Including registering, record keeping and reporting, calculating what you owe, and penalties and appeals.

• From: HM Revenue & Customs and HM Treasury
• Published: 5 February 2024

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Register and keep records

• Air Passenger Duty for plane operators
  • 1 April 2023
  • Guidance
• Record keeping for Air Passenger Duty
  • 29 January 2018
  • Guidance
• Appoint a representative if you’re an overseas plane operator (Notice 550)
  • 29 January 2018
  • Guidance
• Register if you fly passengers occasionally
  • 29 January 2018
  • Guidance

Calculate what you owe

• Rates for Air Passenger Duty
  • 1 April 2025
  • Guidance
• Historic rates for Air Passenger Duty
  • 1 April 2025
  • Guidance
• Exemptions from Air Passenger Duty
  • 29 January 2018
  • Guidance
• Air Passenger Duty and connected flights
  • 20 May 2025
  • Guidance
• Estimate your Air Passenger Duty
  • 29 January 2018
  • Guidance
• Plan a sampling method for Air Passenger Duty
  • 29 January 2018
  • Guidance

Reporting

• Send your Air Passenger Duty Return as an occasional operator
  • 1 April 2023
  • Form
• Apply for permission to submit Air Passenger Duty Returns annually
  • 29 January 2018
  • Guidance

Penalties and appeals

• Assessments, penalties and appeals for Air Passenger Duty
  • 29 January 2018
  • Guidance

Published 5 February 2024