V19.204 Register if you fly passengers occasionallyJanuary 2018Who can use the Occasional Operator SchemeYou can use the Occasional Operator Scheme to report and pay duty if you: • operate 12 flights or fewer in a year • have a duty liability of less than £5,000You must report and pay Air Passenger Duty within 7 days of the first flight taking place.Report your Air Passenger DutyYou should record all flights made in a 24-hour period. You can: • use the print and post form • get a form from your Fixed Base Operator when you arrive at a UK airport
January 2018
You can use the Occasional Operator Scheme to report and pay duty if you:
• operate 12 flights or fewer in a year
• 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.
You should record all flights made in a 24-hour period. You can:
• use the print and post form
• get a form from your Fixed Base Operator when you arrive at a UK airport
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.