This guide is for aircraft operators who need to pay Air Passenger Duty (APD). It gives you the payment deadlines for APD and tells you about your payment options.
From 1 April 2013 HM Revenue & Customs (HMRC) are extending APD to include business jets and other smaller aircraft and are introducing the Occasional Operator scheme.
On this page:
From 1 April 2013 if you are likely to make 12 or fewer flights a year from UK airports and your estimated APD liability for the year is £5000 or less, you can use the Occasional Operator Scheme.
If you are eligible to use the scheme, you may account for APD on flights made over a 24 hour period by completing a combined registration notification and payment form (APD6) within 7 days of your flight. The 24 hour accounting period starts at the beginning of the day.
Occasional Operators registration and payment form - download a APD6 form (PDF 726K)
If you are using the Occasional Operator Scheme you must send your completed combined registration notification and payment form (APD 6) to:
HM Revenue & Customs
Central Collection Unit (APD)
Alexander House
21 Victoria Avenue
Southend-on-Sea
SS99 1AS
You should send the APD 6 and payment within seven days of your flight.
You can pay make your payment by:
Read more about the Occasional Operator Scheme
Your business - and your representative, if you have appointed one - is responsible for working out how much APD you owe and making sure it's paid on time.
Your APD payment is due on the same date as your return (form APD2). If your payment is late, you will be charged a penalty. You may also be charged interest.
If you are using the Occasional Operator Scheme, your APD payment is due on the same date as your combined registration notification and payment form (APD 6). This is within 7 days of the departure date.
If you are paying by electronic methods, for example Direct Debit, Bacs Direct Credit, Faster Payments by online/telephone banking, CHAPS or bank giro 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.
If you are using the Occasional Operator Scheme, you do not get any extra time for electronic payments, which must reach HMRC within 7 days of the departure date.
If your payment is late, you may be charged penalty interest.
Read about penalties for late payment of Air Passenger Duty
When you make your payment to HMRC it is important that you use the right reference. This makes sure your payment reaches your account and that you won't get reminders after you've paid.
You can find your reference on your APD return (form APD2). It's made up of five digits, for example 12345.
Make sure you enter your reference number with no spaces between the characters or it could lead to delays in updating your account.
If you are using the Occasional Operator Scheme, you will need to contact HMRC for a new reference before making your payment. You can do this by contacting HMRC's Central Collection Unit.
Tel: 01702 366 558
Open between 08:00 and 16:00, Monday to Friday excluding bank holidays. Outside these hours please leave a message with your name and contact number and HMRC will call you back.
Paying your APD 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.
If you are using the Occasional Operator Scheme, you cannot pay by Direct Debit.
You can only set up a DDI using a UK bank account. If you are using an overseas bank account you will need to use one of the other payment methods covered in this guide.
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.
The Banking Industry's Bacs Payment Schemes Ltd (Bacs) has introduced a £20 million cap on single Bacs transactions. If you are making a payment over £20 million you'll need to contact your bank to make alternative arrangements - for example, paying by CHAPS. And you'll need to allow enough time for your transaction to reach HMRC by the payment deadline.
To set-up your Direct Debit payments you will need to ask HMRC to send you a DDI. You can do this either by phone or in writing.
HM Revenue & Customs
Central Collection Unit (APD)
Alexander House
21 Victoria Avenue
Southend-on-Sea
SS99 1AS
Tel 01702 366 558
Fax: 01702 366 562
Open between 08:00 and 16:00, Monday to Friday excluding bank holidays.
Outside these hours please leave a message with your name and contact
number and HMRC will call you back.
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 want to pay the APD 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 covered in this guide.
If you have a credit balance on your APD account 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 tell you if this occurs.
You can use your bank or building society services to pay by:
To pay your APD using any of the above payment methods you'll need to set up the payment details with your bank. You'll need to give them:
Find out HMRC's bank account details
This is a service that has been introduced by the banking industry for sending online or telephone banking payments on the same day or next, providing the value of the payment does not exceed the value limit set by the sending bank.
More about the Faster Payments Service
Information about Faster Payment limits (Opens new window)
Remember, if your payment is late, you may be charged penalty interest.
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 APD payment at your own bank branch by cheque or cash. This is more efficient and secure than sending a payment by post. If you are using the Occasional Operator Scheme, you cannot pay by Bank Giro.
If paying this way:
Please allow at least three bank working days for your payment to reach HMRC. Bank working days are Monday to Friday, excluding bank holidays.
If you don't have a paying-in slip, please contact HMRC either by phone or in writing, quoting your name and APD reference number. HMRC does not provide paying-in slips if you use the Occasional Operators Scheme.
You can contact the HMRC Central Collection Unit on 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
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
HMRC recommends that you make your APD payments electronically using one of the methods covered in this guide. If you use the right reference number electronic payments are more efficient and secure than sending cheques by post.
If you do need to pay by post please:
You should send your APD return or Occasional Operator registration form and payment to:
HM Revenue & Customs
Central Collection Unit (APD)
Alexander House
21 Victoria Avenue
Southend-on-Sea
SS9 1AY
Please allow at least three working days for the payment to reach HMRC. This allows for any delays in the post outside HMRC's control.
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
If you don't owe any APD, you must let HMRC know. You can do this by completing your APD return (form APD2), to show 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
If you have made an electronic payment, you can confirm your payment by checking your bank or building society statement.
If you send your payment by post you will need to send a letter with your payment if you want a receipt. Please don't write on your HMRC payslip as they are processed automatically.
General guidance on Air Passenger Duty
Air Passenger Duty - extension to private jets and smaller aircraft
Air Passenger Duty -changes from 1 April 2013 (PDF 14K)
Briefing note for new Air Passenger Duty Operators (PDF 46K)
