Guidance

Submit an Air Passenger Duty return

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

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

Before you submit a return

You or your client must register for Air Passenger Duty before you submit a return.

To submit a return, you need a Government Gateway user ID and password. If you do not have a Government Gateway account, you can create one when you first use this service.

If you’re an agent, you will also need your:

• access code
• client’s Air Passenger Duty registration number

When to submit a return

We will tell you when your return is due.

If you’re a plane operator (or a plane operator’s agent), you can submit a return either:

• monthly
• annually, if you’re registered for annual accounting

You can also use this service to submit late returns.

Submit an Air Passenger Duty return

You can email HMRC to ask for the form in Welsh (Cymraeg).

If you cannot use the online service, contact HMRC to get a paper version of the form.

Published 26 April 2022