Frequently Asked Questions

APD is a UK tax on passengers departing the UK on aircraft with a maximum take‑off weight (MTOW) of 5.7 tonnes or more. Rates vary by distance band and class of travel. 

Any operator of a fixed‑wing aircraft MTOW ≥ 5.7 tonnes carrying passengers must register with HMRC no later than 7 days after the first chargeable flight. You can register earlier. 

You’ll need details such as estimated passenger numbers by band and class, aircraft authorised weight category, VAT number (if applicable), and an estimate of APD due for 12 months. 

Yes — crew, emergency landings and certain humanitarian flights can be exempt. Special accounting schemes exist if you cannot calculate duty from current systems. 

Keep business records for 6 years and make them available to HMRC on request. 

HMRC may issue penalties and interest for late registration, late payment, or under‑payment; you can correct errors via amended returns but penalties may still apply depending on circumstances. 

Yes — businesses based outside the UK must appoint a fiscal or administrative representative; HMRC may require a bond or deposit. 

All we need is a monthly spreadsheet or to authorise handling agents to supply numbers, we would then audit on your behalf.

• We register you with HMRC, prepare and file returns, audit passenger lists, and minimise exposure by ensuring correct banding and exemptions.
• We provide a single point of contact, 24/7 support, and copies of all HMRC submissions. Contact: support@apddirect.co.uk | +44 1483 323787 | 14 Commercial Way, Woking GU21 6ET.