OVERSEAS OPERATORS

Non‑UK operators must register for Air Passenger Duty (APD) within 7 days of their first chargeable UK departure and appoint a UK representative — either a fiscal representative (who is jointly liable) or an administrative representative (who usually requires security). This summary is tailored for operators based outside the UK operating fixed‑wing aircraft from UK airports as of March 2026.

• Register for APD no later than 7 days after your first chargeable flight. This applies to fixed‑wing aircraft meeting HMRC thresholds. 
• Appoint a UK representative at the same time: choose fiscal or administrative representation. The representative must notify HMRC. 
• Prepare required registration information: business details, aircraft weight band, passenger estimates by APD band, first chargeable flight date and a 12‑month APD estimate. 

• Fiscal representative
  • Jointly liable for APD; HMRC can pursue the representative for unpaid duty. Use when you want a UK‑based party to accept legal liability. 
• Administrative representative
  • Handles filings and records but is not normally liable; HMRC usually requires security (cash deposit, bond or bank guarantee) when this option is used.

HMRC can require security where there is a risk of non‑payment or when an administrative representative is appointed. Security levels are calculated from estimated APD liabilities and reviewed periodically. 

File returns and pay via HMRC online using the account created at registration; late or incorrect returns attract interest and penalties. Keep records for 6 years. 

• Register within 7 days of first chargeable flight. 
• Appoint a representative (fiscal or administrative) and ensure HMRC is notified. 
• Provide security if HMRC requires it (bond, deposit or guarantee). 
• Submit returns online and retain records for 6 years. 

For authoritative detail and the latest rates and procedures, link to HMRC’s pages: Air Passenger Duty for plane operators and Fiscal and administrative representatives for APD.