HMRC updates Air Passenger Duty payment guidance on wrong reference numbers

HMRC has refreshed its operational guidance on paying Air Passenger Duty. The headline change is a warning on payment reference discipline, alongside restated deadlines, payment channels and account details. It is administrative rather than a change to duty rates or liability, but it affects how airlines and occasional operators discharge their APD obligations and avoid penalties or interest.

• Using an incorrect 15-character reference (starting with X) may delay a payment or apply it to another tax bill; payers can email APDHelpdesk@hmrc.gov.uk to move it.
• Payment deadlines are extended by seven calendar days for Direct Debit, Faster Payments, CHAPS and Bacs; Occasional Operator Scheme users pay within seven days of the flight.
• Payments over £20 million cannot be made by Direct Debit, and a return must be submitted even where there is nothing to pay.
• Occasional Operator Scheme payers cannot use Direct Debit and must contact HMRC for a reference number.

Executive summary

HMRC has revised its guidance on how and when to pay Air Passenger Duty, first published on 3 November 2014 and last updated on 14 October 2026. The most recent change confirms that if a payer uses the wrong payment…

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