Business tax

Air Passenger Duty for plane operators: detailed information

• From: HM Revenue & Customs and HM Treasury

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Register and keep records

• Air Passenger Duty for plane operators
• Record keeping for Air Passenger Duty
• Appoint a representative if you’re an overseas plane operator (Notice 550)
• Register if you fly passengers occasionally

Calculate what you owe

• Rates for Air Passenger Duty
• Historic rates for Air Passenger Duty
• Exemptions from Air Passenger Duty
• Air Passenger Duty and connected flights
• Estimate your Air Passenger Duty
• Plan a sampling method for Air Passenger Duty

Reporting

• Send your Air Passenger Duty Return as an occasional operator
• Apply for permission to submit Air Passenger Duty Returns annually

Penalties and appeals

• Assessments, penalties and appeals for Air Passenger Duty