Pay Air Passenger Duty
Find
How out how to pay Air Passenger Duty.Duty, and how long it takes for your payment to reach HMRC.
- From:
- HM Revenue & Customs
- Published
- 3 November 2014
- Last updated
-
1431FebruaryMarch20242025 — See all updates
This guide explains how and when to pay Air Passenger Duty.
WhatDuty, you’lland need
You’llwhat need your 15-character Air Passenger Duty payment reference number starting with X when you pay. You can find this on your notice to file.
Ifdo youif use the Occasional Operator Scheme, you’ll need to contact HMRC for a reference number. Use this each time you reporthave andnothing pay Air Passenger Duty. Make a note of this reference as you will not get a notice to file.pay.
When to pay
Your notice to file will tell you the deadline for payment. This deadline is extended by 7 calendar days if you pay by:
- Direct Debit
- Faster Payments
-
CHAPS (Clearing
(Clearing -
Bacs (Bankers
(Bankers
If you’re using the Occasional Operator Scheme,Scheme, you must pay within 7 days of your flight.
If Youthe dodeadline notis geton anya extraweekend timeor forbank electronicholiday, payments.make sure your payment reaches HMRC by the end of the previous working day.
MakeIf sure you paydo HMRCnot pay by the deadline.deadline Youyou may haveneed to pay a penaltypenalty, ifinterest or both.
What you need
You need your payment15-character reference isnumber starting late.with X.
TheYou timecan find this on your notice to file.
If you use the Occasional Operator Scheme, you’ll need to allowcontact HMRC for paymenta toreference reachnumber. HMRCUse dependsthis oneach howtime you pay.report and pay Air Passenger Duty. Make a note of this reference as you will not get a notice to file.
If | |
|---|---|
Pay onlineYou can approve a payment through your online bank | |
Paying | You |
IfYou thewill duebe datedirected fallsto onsign ain weekendto your online or bankmobile holiday,banking account to approve your returnpayment.
You andwill paymentneed mustto behave withyour HMRConline bybanking thedetails endto ofhand theto previouspay workingthis day.way.
How
The payment is usually instant but can take up to pay2 hours to show in your bank account.
Pay by Direct Debit
The payment is usually instant but can take up to pay2 hours to show in your bank account.
Pay by Direct Debit
To set up a Direct Debit, you can print out and post the the Direct Debit Instruction form.
You should allow 10 working days for HMRC to set up your Direct Debit. You’ll need to use another method to pay if it is not set up in time.
Once HMRC has set up your Direct Debit, they’ll automatically collect the amount shown on your return.
You cannot pay by Direct Debit under thethe Occasional Occasional Operator Scheme.Scheme.
Approve
You amust paymentpay throughin youra onlinedifferent bankway account
Youif canyou payare directlymaking usinga yourpayment onlineof £20 million or mobilemore.
Pay by bank account.transfer
You amust paymentpay throughin youra onlinedifferent bankway account
Youif canyou payare directlymaking usinga yourpayment onlineof £20 million or mobilemore.
WhenIf you’reyou readypay toby CHAPS or pay,Faster startPayments, your Air Passenger Duty payment. Selectwill the ‘pay by bank account’ option. You’ll then be directedreceived toon signthe insame to your online or mobilenext bankingworking account to approve your payment.day.
TheIf paymentyou ispay usuallyby instantBacs, butallow sometimes3 itworking takesdays upfor tothe 2payment hours to showreach in your account.HMRC.
You’llWe needrecommend toyou havecheck your onlinebank’s bankingprocessing detailstimes readyand tomaximum paytransaction thislimits way.before you pay.
BankAccount details forto onlineuse orif telephoneyour banking,account CHAPSis andin Bacs
the UK
YouUse canthe payfollowing bydetails Fasterto Payments,make CHAPSa orpayment Bacsif toyour HMRC’saccount account:is in the UK:
- sort code — 08 32 00
- account number — 12000938
- account name — HMRC Air Passenger Duty
Payments
Account by:
Fasterdetails Paymentsto (onlineuse or telephone banking) usually reach HMRC on the same or next day, including weekends and bank holidays
CHAPS usually reach HMRC the same working day if you pay within your bank’saccount processingis times
Bacs payments usually take 3 working days
overseas
CheckUse yourthe bank’sfollowing transactiondetails limitsto andmake processing times before making a payment.
Overseaspayment payments
Allif paymentsyour mustaccount beis made in sterling using these details to pay from an overseas account:overseas:
- account number (IBAN) — GB70 BARC 2005 1733 0642 98
bankBusinessidentifierIdentifiercodeCode (BIC) — BARCGB22- account name — HMRC Air Passenger Duty
You must make all payments in pound sterling. Your bank may needcharge toyou if you use any other currency.
If needed, you can provide your bank with HMRC’sthe following HMRC banking address:
Barclays Bank Plc
1 Churchill Place
London
United Kingdom
E14 5HP
Payment
Pay mustby becheque
Allow exclusive3 ofworking alldays bankingfor andyour currencypayment exchangeto charges.reach HMRC.
By cheque through the post
Make theyour cheque payable to ‘HM Revenue and Customs only’.
Writeonly’ yourand 15-character Airwrite Passengeryour Duty payment referencereference number startingnumber with X on the backback.
Do ofnot fold the cheque andor sendattach it to other papers.
You can include a letter to ask for a receipt.
Send your cheque to:
HM Revenue and Customs
Direct
BX5 5BD
United Kingdom
You
If mustyou nothave foldnothing theto cheque or fasten documents together.pay
IfYou you’remust sendingsubmit your paymentreturn by post, you can include a letter to requestHMRC aeven receiptif from HMRC.
Nothing to pay
If you makework aout return and calculate that you have nothing to pay, or are due a repayment, you must still submit it to HMRC.repayment.