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.
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 £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 바카라 사이트˜payment of Air Passenger Duty바카라 사이트™ with your payment, and include the:
- flight operator바카라 사이트™s name
- flight operator바카라 사이트™s 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 바카라 사이트˜I declare that the information I바카라 사이트™ve given is true and complete바카라 사이트™, sign and date it.
Send your report
You must send your report within 7 days of the first flight taking place to:
HM Revenue and Customs
Excise Processing Teams
BX9 1GL
United Kingdom
Pay duty
You바카라 사이트™ll need to contact HMRC the first time you fly. We바카라 사이트™ll 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