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.

• From: HM Revenue & Customs
• Published: 8 October 2014
• Last updated: 6 December 2021 바카라 사이트� See all updates

Documents

Ref: HO105

http://www.tax.service.gov.uk/digital-forms/form/payment-of-duty-on-aviation-turbine-fuel-for-private-pleasure-flying/draft/guide

Ref: HO105

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Customs_A/1.0/HO105&template=HO105.xdp

Details

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

If you바카라 사이트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 바카라 사이트 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, you바카라 사이트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. You바카라 사이트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 you바카라 사이트檙e using an older browser, such as Internet Explorer 8, you바카라 사이트檒l need to update it or use a different browser. Find out more about browsers.

You바카라 사이트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.

Related forms and guidance

Rates and allowances: excise duty 바카라 사이트� 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.

Published 8 October 2014

Last updated 6 December 2021 + show all updates

1. 6 December 2021

   You can now submit paper returns and make payments by cheque.

2. 30 April 2020

   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. 16 May 2016

   An online forms service is now available.

4. 8 October 2014

   First published.