Detailed guide: Pay Air Passenger Duty

Overview

APD is an excise duty on chargeable passengers being carried from a UK airport on chargeable aircraft. All operators can pay using the standard procedures, but smaller operators may be able to use the Occasional Operator Scheme instead.

There are different deadlines and references for the standard APD procedures and Occasional Operator Scheme.

Standard APD procedures

HMRC will send you a Notice to File to let you know the deadline to submit your return and pay what you owe.

The deadline for paying is extended by 7 days if you pay by:

• CHAPS
• Bacs
• Direct Debit

Your reference number

You’ll need your 15-digit reference number when paying APD. You’ll find it on the Notice to File.

Occasional Operator Scheme

You can use the Occasional Operator Scheme if both of the following apply:

• you’re likely to make 12 or fewer flights a year from UK airports
• your estimated APD for the year is £5,000 or less

Under this scheme, you can pay APD for flights made over a 24-hour period by completing the combined registration and notification form APD6.

Each time you use the Occasional Operator Scheme, you will need to contact HMRC for a new reference before making your payment and completing notification form APD6.

Send your APD6 within 7 days of your flight to:

How much time to allow

You must pay HMRC by the deadline or you may have to pay a penalty.

The time you need to allow for payment to reach HMRC depends on how you pay.

Payment method	Time allowance
Online or telephone banking (Faster Payments)	same or next day
CHAPS	same or next day
Bacs	3 working days
By cheque through the post	3 working days
Direct Debit (can’t be used for Occasional Operator Scheme)	10 working days

Bank details for online or telephone banking

You can pay by Faster Payments, CHAPS or Bacs to HMRC’s account.

Sort code	Account number	Account name
08 32 00	12000938	HMRC Air Passenger Duty

Payments by:

• Faster Payments (online or telephone banking) usually reach HMRC on the same or next day, including weekends and bank holidays
• CHAPS usually reach HMRC the same working day if you pay within your bank’s processing times
• Bacs payments usually take 3 working days

Overseas payments

You should use these details to pay from an overseas account. Overseas payments should be in sterling and your bank may charge you if you use any other currency.

Account number (IBAN)	Bank identifier code (BIC)	Account name
GB70 BARC 2005 1733 0642 98	BARCGB22	HMRC Air Passenger Duty

You may need to provide your bank with HMRC’s banking address:

Direct Debit

To set up a Direct Debit, you can print out and post the Direct Debit Instruction form.

You should allow 10 working days for HMRC to set up your Direct Debit. You’ll need to use another method to pay if it’s not set up in time.

Once HMRC has set up your Direct Debit, they’ll automatically collect the amount shown on your return.

By cheque through the post

Send your cheque, made payable to ‘HM Revenue and Customs only’ followed by your APD reference number, to:

You should allow 3 working days for your payment to reach HMRC. If you’re sending your payment by post, you can include a letter to request a receipt from HMRC.

Nothing to pay

If you get a Notice to File, but you’ve calculated that you’ve nothing to pay or are due a repayment, you must still send it back to HMRC.