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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.
Use this online service to submit an Air Passenger Duty return (APD2).
Check which types of passengers or flights are exempt from Air Passenger Duty.
Check which flights to treat as connected for Air Passenger Duty Returns and payments.
Check if you need to register, send returns and pay Air Passenger Duty.
Check which Air Passenger Duty rates apply for years earlier than the current year.
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.
Find out how to pay Air Passenger Duty.
How and when to calculate your Air Passenger Duty if you do not have exact figures.
Records and paperwork you must keep if you’re a passenger plane operator.
How and why HMRC raises assessments, applies penalties and charges interest.
Use the Occasional Operator Scheme to report and pay Air Passenger Duty if you operate less than 12 flights a year.
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.
Find out how to use sampling to calculate Air Passenger Duty using a Special Accounting Scheme.
Don’t include personal or financial information like your National Insurance number or credit card details.
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