Frequently Asked Questions

APD is a UK government tax charged on passengers departing from UK airports on aircraft with a maximum take-off weight (MTOW) of 5.7 tonnes or more. The rate applied depends on the destination of the flight and the class of travel.

Any operator of a fixed-wing aircraft with an MTOW of 5.7 tonnes or more that carries passengers on chargeable flights from UK airports must register with HMRC. Registration must be completed no later than 7 days after the first chargeable flight, though operators can — and should — register earlier.

Yes. Certain passengers and flights are not subject to APD. These include crew members, flights that divert due to emergency landings, and certain humanitarian flights. Special accounting schemes are also available for operators who cannot calculate duty from their current systems. APD Direct reviews all applicable exemptions for your operation to ensure you are not paying more than is required.

To register with HMRC you will typically need to provide estimated passenger numbers broken down by destination band and class of travel, the authorised weight category of your aircraft, your VAT number if applicable, and an estimate of the APD due over the next 12 months. APD Direct manages the registration process on your behalf and will guide you through exactly what is required.

Operators are required to retain business records relevant to their APD obligations for a minimum of 6 years. These records must be made available to HMRC on request. APD Direct keeps copies of all returns and submissions made on your behalf.

HMRC may issue penalties and interest for late registration, late payment, or underpayment of APD. Errors can be corrected through amended returns, though penalties may still apply depending on the circumstances. APD Direct's role is to ensure your returns are accurate and submitted on time, reducing the risk of penalties arising.

Yes. Businesses based outside the UK that operate chargeable flights from UK airports are required to appoint a tax representative based in the UK. HMRC may also require a bond or deposit. The UK representative is jointly responsible for ensuring APD obligations are met. APD Direct acts as UK tax representative for a number of overseas airlines and charter operators.

In most cases, all we need is a monthly spreadsheet of your passenger data, or authorisation for your handling agents to supply the figures directly to us. We then audit the data on your behalf before preparing and submitting your return to HMRC.

APD Direct registers you with HMRC, prepares and files your monthly returns, audits your passenger lists, and works to minimise your exposure by ensuring correct destination banding and all applicable exemptions are applied. We provide a single point of contact, support when you need it, and copies of all HMRC submissions for your records.