Appoint a representative if you're an overseas plane operator
If your business is not based in the UK and you're liable for Air Passenger Duty you must appoint either:
• a fiscal representative
• an administrative representative and provide a security
A fiscal representative will be responsible for making sure you meet your obligations and will be liable for the duty.
An administrative representative is a type of fiscal representative appointed solely for administrative purposes (keeping records and accounts on your behalf), but will not normally be liable for the duty. HMRC will ask you to pay security by way of a cash deposit or bond when you appoint an administrative representative.
You will still need to register and sign the Air Passenger Duty registration form if you appoint a fiscal or administrative representative.
A fiscal representative is responsible for making sure that you correctly account for and pay duty. If you fail to meet these requirements, your fiscal representative will be jointly held responsible for your obligations and liabilities. You cannot appoint more than one fiscal representative to act on your behalf.
When to appoint a fiscal representative
You need to appoint a fiscal representative within seven days of a flight taking place, you may be liable to a penalty if you do not.
If your fiscal representative stops acting for you, you must appoint a new one within seven days.
Appoint a fiscal representative
Your fiscal representative must notify their appointment to the Air Passenger Duty Central Assurance Team within seven days of their appointment.