Time for giving notice of liability to register
- Notify HMRC of liability to register for Air Passenger Duty within 7 days Operator
UK Statutory Instrument
1994
United Kingdom
The Air Passenger Duty Regulations 1994
At a glance
What's here
5 compliance obligations
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Operator 5
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Operators also bound by 730 other Acts (top 5 shown)
- Regulation (EU) No 965/2012 (Air Operations) 2012 138 duties
- Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (Text with EEA relevance) 2018 121 duties
- Commission Regulation (EU) No 601/2012 of 21 June 2012 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance) (repealed) 2012 112 duties
- Space Industry Regulations 2021 2021 75 duties
- Regulation (EU) 2016/429 of the European Parliament and of the Council of 9 March 2016 on transmissible animal diseases and amending and repealing certain acts in the area of animal health (‘Animal Health Law’) (Text with EEA relevance) 2016 66 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Registration of operators
- Notify HMRC of changes to your air passenger duty registration details Operator
Appointment
- Appoint a fiscal representative within 7 days Operator
Returns
- Submit air passenger duty returns to HMRC by the 22nd day after each accounting period Operator
Payment
- Pay air passenger duty by the deadline Operator
Browse 8 other sections — procedural / definitional / commencement
Citation and commencement
Interpretation
Removal from the register
Ceasing to act as a fiscal representative
Inclusion of particulars in register of operators
Particulars of flights
Passengers
Outward journey of an Isle of Man return passenger
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Browse legislation
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