Guidance: Pay Air Passenger Duty

This guide explains how and when to pay Air Passenger Duty.

What you’ll need

You’ll need your 15-digit Air Passenger Duty reference number when paying, you can find this on your notice to file.

If you use the Occasional Operator Scheme, you’ll need to contact HMRC for a reference number. Use this each time you report and pay Air Passenger Duty. Make a note of this reference as you will not get a notice to file.

Pay Now

When to pay

Your notice to file will tell you the deadline for payment. This deadline is extended by 7 days if you pay by:

• Direct Debit
• Faster Payments
• CHAPS
• Bacs

If you’re using the Occasional Operator Scheme, you must pay within 7 days of your flight. You do not get any extra time for electronic payments.

Make sure you pay HMRC by the deadline. You may have to pay a penalty if your payment is late.

The time you need to allow for payment to reach HMRC depends on how you pay.

Payment method	Time allowance
Direct Debit (cannot be used for occasional operator scheme)	10 working days
Approve a payment through your online bank account	Same or next day
Online or telephone banking (Faster Payments)	same or next day
CHAPS	same or next day
Bacs	3 working days
By cheque through the post	3 working days

If the due date falls on a weekend or bank holiday, your return and payment must be with HMRC by the end of the previous working day.

How to pay

Direct Debit

To set up a Direct Debit, you can print out and post 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 the Occasional Operator Scheme.

Approve a payment through your online bank account

You can pay directly using your online or mobile bank account.

When you’re ready to pay, start your Air Passenger Duty payment. Select the ‘pay by bank account’ option. You’ll then be directed to sign in to your online or mobile banking account to approve your payment.

The payment is usually instant but sometimes it takes up to 2 hours to show in your account.

You’ll need to have your online banking details ready to pay this way.

Bank details for online or telephone banking, CHAPS and Bacs

You can pay by Faster Payments, CHAPS or Bacs to HMRC’s account.

Sort code	Account number	Account name
08 32 00	12000938	HMRC Air Passenger Duty

Payments by:

• Faster Payments (online 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’s processing times
• Bacs payments usually take 3 working days

Check your bank’s transaction limits and processing times before making a payment.

Overseas payments

All payments must be made in sterling using these details to pay from an overseas account.

Account number (IBAN)	Bank identifier code (BIC)	Account name
GB70 BARC 2005 1733 0642 98	BARCGB22	HMRC Air Passenger Duty

You may need to provide your bank with HMRC’s banking address:

Payment must be exclusive of all banking and currency exchange charges.

By cheque through the post

Make the cheque payable to ‘HM Revenue and Customs only’.

Write your 15-digit Air Passenger Duty reference number on the back of the cheque and send it to:

You must not fold the cheque or fasten documents together.

If you’re sending your payment by post, you can include a letter to request a receipt from HMRC.

Nothing to pay

If you make a return and calculate that you have nothing to pay, or are due a repayment, you must still submit it to HMRC.