Welcome to APD Direct
Air Passenger Duty Made Simple
Efficient, accurate and cost effective tax service for international airlines and aircraft operators.
About APD Direct
Air Passenger Duty Direct
At APD Direct, our mission is to simplify the tax process for our clients.
We understand that taxes, such as air passenger duty tax, can be complicated and stressful. This is why we are committed to providing reliable and accurate tax service to airlines and aircraft operators.
Our goal is to help our clients achieve their tax objectives and obligations while minimising their tax liability.
Air Passenger Duty Explained
The UK Government levies a tax on all passengers departing the UK on aircraft with a maximum take off weight (MTOW) exceeding 5700Kgs.
The amount charged per passenger depends on a complex combination of factors relating to the aircraft and the distance of the flight. There are currently a total of 12 different rates chargeable ranging from GBP 7.00 up to over GBP 600.00 per passenger.
There are also exemptions for crew, emergency landings and some types of humanitarian charter flights.
At APD Direct, we ensure that you are charged in the lowest possible band for UK air passenger duty.
Air Passenger Duty Help
You must register for APD no later than 7 days after the first flight. You may be eligible for the Occasional Operator Scheme, if you carry out less than twelve flights annually from the UK, or have an air passenger duty (APD) liability of less than GBP 5,000.00 each year.
If you have based your business outside the UK, HMRC (UK Government) require you to appoint a fiscal or administrative representative:
- Administrative Representative: HMRC may require a deposit equivalent to 5 months average APD liability.
- Fiscal Representative: HMRC make the Fiscal Representative jointly liable.
Our Story
At APD Direct, our team have been providing airline tax services for over 20 years.
We have accumulated decades of experience working for and alongside airlines covering scheduled and charter operations.
We don't just understand airline taxes like air passenger duty. We understand airlines!
Why APD Direct?
- We are UK-Based
- We are HMRC registered
- We are cost-effective
- We add a personal touch
- We specialise in air passenger duty tax
- We understand the airline business!
The APD Process – part 1
We keep it simple and straightforward. Once you are registered with us we complete all the necessary documentation for your air passenger duty and file on your behalf with the UK taxation authorities (HMRC).
Monthly, we ask you to supply a simple spreadsheet detailing the number of passengers, by cabin class, for each flight operated from the UK.
If required, we can arrange for the respective handling agents at each UK departure point to supply passenger numbers for your flights.
An audit is then undertaken to ensure only passengers required to pay APD are included on the HMRC monthly submission.
The APD Process – part 2
We then prepare all necessary documentation for the HMRC to their defined timescales. Copies of the documents are forwarded to you. This process ensures your tax exposure is as low as possible saving you both time and money.
You can be certain that you remain complaint with the complex UK regulations that govern air passenger duty and will not incur any penalties for errors in submissions.
You can relax knowing everything has been completed in a timely and compliant manner.
Why choose apd Direct?
UK Based
Our Services
Our Services
As required by UK Government (HMRC), we are based in the UK (conveniently located between London's Heathrow and Gatwick airports).
We know aviation never sleeps, so we are available to our clients 24/7.
Our Services
Our Services
Our Services
We provide a variety of tax services, including tax preparation, tax planning, and tax resolution. We also offer consulting services to help our clients navigate complex tax issues. Our team of tax professionals has the knowledge and expertise needed to help our clients achieve their tax goals.
Our Approach
Our Services
Our Approach
We take a personalised approach to tax services, working closely with international airlines to understand their unique needs and goals. Throughout the tax process, we keep our clients informed and provide ongoing support to ensure their compliance with tax laws and regulations.