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Who can use the Occasional Operator Scheme

You can use the Occasional Operator Scheme to report and pay duty if you:

• operate 12 flights or fewer in a year
• have a duty liability of less than 拢5,000

You must report and pay Air Passenger Duty within 7 days of the first flight taking place.

Report your Air Passenger Duty

You should record all flights made in a 24-hour period. You can:

• use the print and post form
• get a form from your Fixed Base Operator when you arrive at a UK airport
• create your own report

If you do not use the form and want to create your own report, send a document headed 鈥榩ayment of Air Passenger Duty鈥� with your payment, and include the:

• flight operator鈥檚 name
• flight operator鈥檚 address, including email and phone number
• aircraft registration number
• flight date
• departure airport including International Air Transport Association code if known
• country of destination
• number of people on board, not including crew
• amount of duty you need to pay

At the end of the document you must include the statement 鈥業 declare that the information I鈥檝e given is true and complete鈥�, sign and date it.

Send your report

You must send your report within 7 days of the first flight taking place to:

Pay duty

You鈥檒l need to contact HMRC the first time you fly. We鈥檒l give you a reference number to use each time you need to make a payment.

You can make a payment by:

• bank transfer, Bacs or CHAPS
• cheque
• IBAN for overseas payments