V19.204 Register if you fly passengers occasionally

V19.204 Register if you fly passengers occasionally

January 2018

Who can use the Occasional Operator Scheme

You can use the Occasional Operator Scheme to report and pay duty if you:

1.  

   •     operate 12 flights or fewer in a year

2.  

   •     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:

1.  

   •     use the print and post form

2.  

   •     get a form from your Fixed Base Operator when you arrive at a UK airport