UNDERSTANDING APD AND THE REQUIREMENTS

If you operate fixed‑wing aircraft from UK airports that meet APD criteria, you must register with HMRC, submit returns and pay duty. This page summarises the key registration requirements, what HMRC asks for, filing and payment rules, and the main accounting schemes.

Operators of fixed‑wing aircraft that depart from UK airports and meet APD criteria must register with HMRC. Typical criteria include aircraft with an authorised weight of 5.7 tonnes or more, kerosene fuel and the carriage of passengers (paid or unpaid).

You may register before your first chargeable flight, but registration must be completed no later than 7 days after your first chargeable flight. Late registration can attract penalties.

• Business details: company name, address and VAT number (if applicable).
• Aircraft weight band:  whether aircraft are authorised at 5.7–10 tonnes or 10 tonnes and above.
• Passenger estimates: estimated numbers of chargeable passengers by APD band for the next 12 months.
• Passenger capacity: whether aircraft carry fewer than 19 passengers or 19 and above.
• First chargeable flight date: the date you first carried (or expect to carry) chargeable passengers.
• APD estimate: an estimate of duty due for the next 12 months using current rates.
• Non‑UK operators: appoint a fiscal or administrative representative and be prepared to provide a bond if requested.

APD is charged per passenger and depends on the passenger’s destination band and class of travel. Destinations are grouped into bands (domestic, band A, band B, band C) and rates are updated periodically. Certain passengers and flights are exempt or relieved from APD; consult us or HMRC for full banding and exemption details.

After registration HMRC issues a notice to file and sets filing and payment deadlines. Returns and payments are submitted via HMRC’s online service using the sign‑in created at registration. Late or incorrect returns can attract interest and penalties. Operators can request returns to match accounting periods where appropriate. Businesses with an annual APD liability of £500,000 or less may be eligible for the Annual Accounting Scheme.

• Occasional Operator Scheme — for operators with 12 flights or fewer per year and an annual duty liability under £5,000.
• Special Accounting Scheme — for operators who cannot reliably calculate duty from existing systems and need an alternative accounting method.

Keep business and flight records for 6 years and make them available to HMRC on request. HMRC may require a deposit or bond where there is perceived risk of non‑payment. Corrections to returns can be made on subsequent returns, but under‑payments attract interest and may attract penalties depending on the circumstances.

Send a brief description of your operation and we’ll provide a tailored, no‑obligation quote for APD registration, returns and compliance support. We aim to reply within one business day.

Contact:

Email Support@apddirect.co.uk 

Phone +44 1483 323 787

This summary is for convenience and is not tax or legal advice. Operators with complex cases or large liabilities should consult HMRC directly or a qualified tax adviser. Official guidance: https://www.gov.uk/guidance/air-passenger-duty-for-plane-operators.