This guide is for aircraft operators registered with HM Revenue & Customs (HMRC) to pay Air Passenger Duty. It details the payment deadlines for Air Passenger Duty and outlines all the payment options available to you.
HMRC recommends that you make all of your Air Passenger Duty payments electronically. HMRC counts all of the payment methods listed in this guide as electronic except for payment by post.
Paying electronically:
On this page:
From 16 December 2011 HMRC will be able to accept payments made using the Faster Payments Service (FPS).
FPS is a service that has been introduced by the banking industry that allows payments by internet or telephone banking to be received on the same or next day, provided the value of the payment does not exceed the limit set by your own bank or building society.
Before making a payment using FPS you should contact your bank or building
society to confirm the services available to you, any daily value limits
and latest cut off times for making a payment.
More about Faster Payments Service
Your business - and your representative, if you have appointed one - is responsible for working out how much Air Passenger Duty you owe and making sure it's paid on time.
Your Air Passenger Duty payment is due on the same date as your Air Passenger Duty return (form APD2). However, if your payment arrives late, you will be charged a penalty. You may also be charged interest.
If you are paying by electronic methods, for example Direct Debit, bank transfer, Bacs, CHAPS, or telephone or internet banking, you will get an extra seven calendar days to pay. But you must still make sure that your payment reaches HMRC by the extended due date.
You can find out more about Direct Debits on the page in this guide on paying Air Passenger Duty by Direct Debit.
If your payment is late, you may be charged penalty interest.
Read about penalties for late payment of Air Passenger Duty
Paying your Air Passenger Duty by Direct Debit is the most convenient method. Once you have set up a Direct Debit Instruction (DDI), HMRC will automatically collect payment from your bank account.
The DDI can only be set up using a UK bank account. If you are using an overseas bank account you will need to use one of the alternative payment methods.
If a return is not received by the due date, HMRC will issue an assessment of the amount they think you owe.
If you're late submitting your return or payment you may incur a penalty and interest may also be charged.
You will need to contact HMRC either by phone or in writing to set up the Direct Debit.
You can write to:
HM Revenue & Customs
Central Collection Unit (APD)
Alexander House
21 Victoria Avenue
Southend-on-Sea
SS99 1AS
You can also call the HMRC Central Collection Unit on Tel 01702 366 364 or fax them on 01702 366 562.
If you want to pay the Air Passenger Duty due on your return by Direct Debit, you must set up the Direct Debit in good time. If you haven’t allowed enough time before you submit your return you’ll have to pay by another method.
Only the amount shown as due to HMRC on your Air Passenger Duty return (form APD2) will be collected by Direct Debit. HMRC will not collect any interest, penalties or assessment payments this way.
If you have a credit balance on your Air Passenger Duty account with HMRC when your next return is processed, HMRC will normally only debit your bank account for the balance owing on your account - not the full amount declared on your return. They will advise you if this occurs.
You must provide your Air Passenger Duty reference number when making a payment. This is shown on your Air Passenger Duty return (form APD2). The reference is made up of five digits, for example 12345 - this reference is only an example and should not be used to make a payment.
When making a payment it is important that you show the reference number with no spaces between the characters, otherwise it could lead to delays in updating your records.
You can use your bank or building society services to pay by:
Bacs Direct Credit - your payment is transmitted by Bacs direct to HMRC’s bank account. This service is only available for customers whose businesses are authorised by their bank to submit files direct to Bacs. It normally takes three bank working days for a payment by Bacs Direct Credit to reach HMRC. Bank working days are Monday to Friday excluding bank holidays.
Internet banking – enter HMRC’s bank account details. You also need to enter your Air Passenger Duty reference and the payment amount.
Telephone banking – phone your bank/building society and give them HMRC’s bank account details, your Air Passenger Duty reference and the amount to pay.
Faster Payments – this is a service that has been introduced by the banking industry for sending payments initiated by internet or telephone banking on the same or next day, providing the value of the payment does not exceed the value limit set by the sending bank.
Before making a payment you should contact your bank or building society to confirm the services available to you, any daily value limits and the latest cut off times for making a payment.
More about the Faster Payments Service
Information about Faster Payment limits (Opens new window)
CHAPS – this enables you to tell your bank to make a payment that will reach HMRC on the same day provided you initiate the payment within the time specified by your bank (usually between 9.00 am and 3.00 pm). CHAPS payments are more expensive than other payment methods but may be of benefit if you are making very large payments.
To pay your Air Passenger Duty using any of the above payment methods you'll need to set up the payment details with your bank. You'll need to supply them with:
When making a payment to HMRC please make sure you always use the correct bank account details and reference number. And that your bank has confirmed that your payment has been made successfully.
If you make a mistake with the sort code or account number there may be a delay before your record is credited or your payment may not be received at all. That could mean you are charged a penalty, interest or surcharge for late payment.
When paying by Bacs Direct Credit, internet or telephone banking, Faster Payments, or CHAPS you should only use the bank account details shown below.
| Sort code | Account number | Account name |
|---|---|---|
| 08 32 00 | 12000938 | HMRC Air Passenger Duty |
If your payment is made using the wrong sort code or account number there may be a delay in updating your record or the payment may not be received at all.
If your bank asks for the address of the bank to which payment is being made please use
Citi
Citigroup Centre
Canada Square
Canary Wharf
London
E14 5LB
You must provide your Air Passenger Duty reference number. This is shown on your Air Passenger Duty return (form APD2). The reference is made up of five digits, for example 12345 - this reference is only an example and should not be used to make a payment.
When making a payment it is important that you show the reference number with no spaces between the characters otherwise it could lead to delays in updating your records.
Read about penalties for late payment of Air Passenger Duty
If your bank or building society offers the Bank Giro service you can make your Air Passenger Duty payment at your own bank branch by cheque or cash using a Bank Giro Credit Transfer form.
HMRC treats any payment made by Bank Giro as electronic.
If you are paying by Bank Giro you should:
To allow for possible delays in bank processing (for which HMRC is not responsible), please allow at least three bank working days for your payment to reach them. Bank working days are Monday to Friday, excluding bank holidays. If you're late submitting your return or payment you may incur a penalty and interest may also be charged.
If you don't have a paying-in slip, please contact HMRC either by phone or in writing, quoting your name and Air Passenger Duty reference number.
You can contact the HMRC Central Collection Unit on Tel 01702 366 364 or by fax on 01702 366562. You can also write to the following address:
Central Collection Unit (APD)
HM Revenue & Customs
Alexander House
21 Victoria Avenue
Southend-on-Sea
SS9 1AY
Read about penalties for late payment of Air Passenger Duty
HMRC recommends that you make your Air Passenger Duty payments electronically using one of the methods described elsewhere in this guide. Electronic payments are generally more efficient and secure, provided you give HMRC an accurate reference number.
See the section in this guide on paying Air Passenger Duty by Bacs Direct Credit, internet/telephone banking, Faster Payments or CHAPS.
If you're paying by post, you should make your cheque payable to 'HM Revenue & Customs only' followed by your Air Passenger Duty reference number. You can find this on your Air Passenger Duty return (form APD 2). It's made up of five digits, for example 12345 - this reference is only an example and should not be used to make a payment.
Send your cheque with your Air Passenger Duty return, using the reply envelope sent by HMRC or send it to the following address:
Central Collection Unit (APD)
HM Revenue & Customs
Alexander House
21 Victoria Avenue
Southend-on-Sea
SS9 1AY
Please don't fold the paying-in slip or cheque and don't fasten them together with paper clips or staples.
It's important to remember that HMRC is not responsible for any postal delays. So you should allow at least three working days for the payment to reach them. If you're late submitting your return or payment you may incur a penalty and interest may also be charged.
Read about penalties for late payment of Air Passenger Duty
You can pay your Air Passenger Duty electronically from a bank account outside the UK. You should check with your bank or building society to see how long it takes to transfer a payment.
If you're late submitting your return or payment you may incur a penalty and interest may also be charged.
You will need to provide the HMRC bank account details to your bank or building society.
| International Bank Account Number (IBAN) | SWIFT Bank Identifier Code (BIC) | Account name |
|---|---|---|
| GB33CITI08320012000938 | CITIGB2L | HMRC Air Passenger Duty |
Where an IBAN is shown you must give this number as well as the SWIFT BIC.
If your bank asks for the address of the bank to which payment is being made please use
Citi
Citigroup Centre
Canada Square
Canary Wharf
London
E14 5LB
If your payment is made using the wrong bank account details, there may be a delay before your account is credited or your payment may not be received at all.
You must provide your Air Passenger Duty reference number. This is shown on your Air Passenger Duty return (form APD 2). The reference is made up of five digits, for example 12345 - this reference is only an example and should not be used to make a payment.
When making a payment it is important that you show the reference number with no spaces between the characters otherwise it could lead to delays in updating your records.
Read about penalties for late payment of Air Passenger Duty
You can pay your Air Passenger Duty in euros using the Bacs Direct Credit or CHAPS payment methods, including any arrears. Repayments of duty due to you from HMRC will continue to be made in sterling.
The payment figure, shown in sterling on your Air Passenger Duty return (form APD2), will need to be converted into euros. HMRC recommends that you use the UK market selling rate for the day that you are making the payment. You can get this information from the Financial Times or by phoning the HMRC Euro Helpline on Tel 01702 366 341.
The risk associated with the exchange rate fluctuations will be your responsibility, therefore it is your decision whether you pay in euros or sterling.
HMRC will continue to maintain its accounts in sterling and you will be credited with the actual sterling value HMRC receives after conversion by its bankers. The cost incurred in converting euro payment into sterling will be met by HMRC.
You will need to fax the following information to the HMRC Euro Helpline on Fax 01702 366 839 to enable them to update your account:
If you're late submitting your return or payment you may incur a penalty and interest may also be charged.
You will need to provide the HMRC bank account details to your bank or building society.
| International Bank Account Number (IBAN) | SWIFT Bank Identifier Code (BIC) | Account name |
|---|---|---|
| GB33CITI08320012000938 | CITIGB2L | HMRC Air Passenger Duty |
Where an IBAN is shown you must give this number as well as the SWIFT BIC.
If your bank asks for the address of the bank to which payment is being made please use
Citi
Citigroup Centre
Canada Square
Canary Wharf
London
E14 5LB
If your payment is made using the wrong bank account details there may be a delay before your account is credited or your payment may not be received at all.
You must provide your Air Passenger Duty reference number. This is shown on your Air Passenger Duty return (form APD2). The reference is made up of five digits, for example 12345 - this reference is only an example and should not be used to make a payment.
When making a payment it is important that you show the reference number with no spaces between the characters otherwise it could lead to delays in updating your records.
Read advice about paying Air Passenger Duty in euros
If you don't owe any Air Passenger Duty, you should still let HMRC know. You can do this by completing your Air Passenger Duty return (form APD 2), showing either a 'nil' payment or that you are claiming a refund.
It's important that your return reaches HMRC by the due date, even if there is no payment due. If it's late, you may have to pay a penalty.
Read about penalties for late payment of Air Passenger Duty
To minimise costs to taxpayers, HMRC doesn't automatically issue receipts for payments. If you have made an electronic payment, you can confirm payment has cleared your account by checking your bank or building society statement.
If you pay HMRC by post and you need a receipt, please include a separate letter with your payment asking for a receipt. You need to do this because HMRC can't identify any instructions written on paying-in slips as they're processed automatically.
General guidance on Air Passenger Duty on Business Link (Opens new window)
