tag:www.gov.uk,2005:/search/guidance-and-regulation Guidance and regulation 2025-04-01T08:33:28+01:00 HM Government tag:www.gov.uk,2005:/guidance/rates-and-allowances-for-air-passenger-duty 2025-04-01T08:33:28+01:00 Rates for Air Passenger Duty Check which rates of Air Passenger Duty you need to pay if you’re a plane operator, and how to fill in your return to HMRC. tag:www.gov.uk,2005:/guidance/rates-and-allowances-for-air-passenger-duty-historic-rates 2025-04-01T08:33:25+01:00 Historic rates for Air Passenger Duty Check which Air Passenger Duty rates apply for years earlier than the current year. tag:www.gov.uk,2005:/guidance/pay-air-passenger-duty 2025-03-31T14:49:41+01:00 Pay Air Passenger Duty How to pay Air Passenger Duty, and how long it takes for your payment to reach HMRC. tag:www.gov.uk,2005:/guidance/air-passenger-duty-for-plane-operators 2023-04-01T00:15:13+01:00 Air Passenger Duty for plane operators Check if you need to register, send returns and pay Air Passenger Duty. tag:www.gov.uk,2005:/guidance/submit-an-air-passenger-duty-return 2022-04-26T14:15:33+01:00 Submit an Air Passenger Duty return Use this online service to submit an Air Passenger Duty return (APD2). tag:www.gov.uk,2005:/guidance/air-passenger-duty-and-connected-flights 2018-03-22T15:22:25+00:00 Air Passenger Duty and connected flights Check which flights to treat as connected for Air Passenger Duty Returns and payments. tag:www.gov.uk,2005:/guidance/record-keeping-for-air-passenger-duty 2018-01-29T14:58:00+00:00 Record keeping for Air Passenger Duty Records and paperwork you must keep if you’re a passenger plane operator. tag:www.gov.uk,2005:/guidance/assessments-penalties-and-appeals-for-air-passenger-duty 2018-01-29T10:39:00+00:00 Assessments, penalties and appeals for Air Passenger Duty How and why HMRC raises assessments, applies penalties and charges interest. tag:www.gov.uk,2005:/guidance/report-and-pay-air-passenger-duty-if-you-operate-flights-occasionally 2018-01-29T10:37:00+00:00 Register if you fly passengers occasionally Use the Occasional Operator Scheme to report and pay Air Passenger Duty if you operate less than 12 flights a year. tag:www.gov.uk,2005:/guidance/submit-your-air-passenger-duty-returns-annually 2018-01-29T10:33:00+00:00 Apply for permission to submit Air Passenger Duty Returns annually You can choose to submit your Air Passenger Duty Return annually if you estimate that you will not be liable for more than £500,000 of duty. tag:www.gov.uk,2005:/guidance/estimate-your-air-passenger-duty 2018-01-29T10:31:00+00:00 Estimate your Air Passenger Duty How and when to calculate your Air Passenger Duty if you do not have exact figures. tag:www.gov.uk,2005:/guidance/fiscal-and-administrative-representatives-for-air-passenger-duty 2018-01-29T10:30:00+00:00 Appoint a representative if you’re an overseas plane operator (Notice 550) You need to appoint an administrative or fiscal representative if you’re liable for Air Passenger Duty but you are not based in the UK. tag:www.gov.uk,2005:/guidance/plan-a-sampling-method-for-air-passenger-duty 2018-01-29T10:26:00+00:00 Plan a sampling method for Air Passenger Duty Find out how to use sampling to calculate Air Passenger Duty using a Special Accounting Scheme. tag:www.gov.uk,2005:/guidance/exemptions-from-air-passenger-duty 2018-01-29T00:00:00+00:00 Exemptions from Air Passenger Duty Check which types of passengers or flights are exempt from Air Passenger Duty.