Form

Pay duty on aviation turbine fuel used for private pleasure-flying

Use the online service or postal form HO105 to tell HMRC you've bought aviation turbine fuel (AVTUR) and intend to use it for private pleasure-flying and pay the duty due.

Documents

Details

Tell HMRC if you buy AVTUR and intend to use it for private pleasure-flying.

If you鈥檝e used any of this fuel to fly and land outside of the UK, you can claim back the duty using this form. You should attach a completed form HO60 showing details of the flight.

You cannot reclaim any fuel used for UK-only private pleasure flights.

You can either:

  • use the online service
  • fill in form on-screen, print and post it to HMRC

To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

If you use the online form, you鈥檒l get a reference number that you can use to track the progress of your form.

Before you fill in this form Telephone: 0300 058 3946 to get your unique reference number. You鈥檒l need to include this with your submission.

Email HMRC to聽ask for this form in Welsh (Cymraeg).

Before you start using the postal form

If you鈥檙e using an older browser, such as Internet Explorer 8, you鈥檒l need to update it or use a different browser. Find out more about browsers.

You鈥檒l need to fill in the postal form fully before you can print it. You cannot save a partly completed form so gather all your information together before you start to fill it in.

Rates and allowances: excise duty 鈥� hydrocarbon oils
Guidance on the excise duty rates for oils.

Claim duty drawback on oils used as fuel on foreign-going aircraft
Use the online service or postal form HO60 to claim drawback for duty paid on oils used as fuel on foreign-going aircraft.

Updates to this page

Published 8 October 2014
Last updated 6 December 2021 show all updates
  1. You can now submit paper returns and make payments by cheque.

  2. To help stop the spread of coronavirus (COVID-19) we have temporarily changed how you make payments and file your returns. Information added to confirm you should submit your return online and pay electronically.

  3. An online forms service is now available.

  4. First published.

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