Payment of Fuel Duty to HMRC for Private Pleasure flying
Guidance on completing HMRC form HO105 & HMRC form HO60
Form HO105
Form HO105 is used for payment of fuel duty on Jet A1 used for private pleasure flying when departing from a UK airfield.
Note that you should only complete this form when your flight fell into the category "Private Pleasure Flight" and when you departed from a UK airfield. You do not need to complete form HO105 (or pay fuel duty) when returning to the UK from abroad or when flying abroad.
A link is below:
www.gov.uk/government/publications/fuel-duty-payment-of-duty-on-aviation-turbine-fuel-used-for-private-pleasure-flying-ho105
This form is very straight forward to complete (as might be expected as successful completion of the form results in revenue to HMRC). You have up to 30th of the month following your flight to complete the form so you may wish to make a diary note to complete the form at the end of each month rather than filling it in after every flight.
There are 2 versions of the form:
1) An on-line form
2) A postal form
To fill in the on-line form requires you to have a Gateway account with HMRC, however, you cannot set up a Gateway account just for payment of fuel duty. As an individual you may have a Gateway account for self-assessment or for your business but if this does not apply to you then you will need to complete the postal form, print it off and post it to HMRC using the address shown on the form.
It states in Excise Note 554 that you don't have to use form HO105 and you can use your own form so long as you give HMRC all the relevant information. I have prepared a form in a spreadsheet format that you are welcome to use but you need to satisfy yourself that the fuel duty is correctly calculated. If you use my spreadsheet you will need to print it off and post it to HMRC (at the address shown on my spreadsheet). Please email SueAir at contact@sueair.co.uk if you would like a copy of the spreadsheet.
For the purposes of the form you are the purchaser of AVTUR (Jet A1) and for date of purchase I suggest you input the date of your flight. (I have raised with the Revenue whether it is correct that pilots hiring an aircraft "wet" should be required to pay fuel duty and HMRC has confirmed that this is the case.) Enter the fuel used on your flight in litres.
You need to enter the fuel duty rate at the date of your flight and you can find this here: www.gov.uk/guidance/fuel-duty
This document shows that the current fuel duty rate is £0.5295. This rate is expected to increase back to £0.5795 from 2024/2025.
Enter a duty rate of £0.5795 (£0.5295 for flights during the 2022/23 & 2023/24 tax years) and then the fuel duty payable is calculated for you.
You need to indicate (Yes or No) regarding whether you have used the fuel to land outside the UK. If you enter "YES" then you need to also complete form HO60 (see next section). The net result of completing both HO105 and HO60 for a private pleasure flight is that NO fuel duty is payable. Therefore, do not send money to HMRC for a flight from the UK to a destination outside the UK.
You need to enter the fuel supplier's details.
For departures from North Weald airfield, this will be:
North Weald Heritage Aviation Ltd
North Weald Airfield
North Weald
Essex
CM16 6HR
NWHAs RDCO number is 43450110
For departures from Gloucester airfield, this will be:
Gloucester Airport Ltd
Staverton
Near Cheltenham
Gloucestershire
GL51 6SR
Gloucester Airport’s RDCO number is 41626006
For departures from other airfields in the UK when you buy fuel on a trip, you will find the relevant details on the fuel supplier's invoice given to you when you purchase the fuel. Therefore, please take a copy before giving the original invoice to me!
If you are paying by BACS/ CHAPS (HMRC’s recommended method) you need to call HMRC on 0300 058 3771 (NB the phone number given on the form is incorrect) to get a unique reference number. HMRC’s bank details for the money transfer are shown on form HO105.
Form HO60
This is the form to claim back fuel duty paid on foreign going aircraft.
Note that you should only complete this form when your flight fell into the category "Private Pleasure Flight" and when you departed from a UK airfield and you landed outside the UK. The purpose of this form is to claim back the fuel duty you would otherwise have to pay when you completed form H105
A link is below:
www.gov.uk/government/publications/excise-claim-for-drawback-of-duty-paid-on-oils-used-as-fuel-on-foreign-going-aircraft-ho60
The form is more difficult to complete than form HO105 which you might expect as you are claiming money back from HMRC.
There are 2 versions of the form:
1) An on-line form
2) A postal form
Again to fill in the on-line form requires you to have a Gateway account with HMRC.
You must use form HO60 so I haven't created a "SueAir" spreadsheet version.
Important points to note are:
1) If you have flown planes using AVGAS you may have used this form before. Most often you will have departed the UK with a full tank of AVGAS and used the form to claim back fuel duty on the whole tank. When using the form for planes using Jet A1, the sole purpose is to claim back fuel duty on exactly the same amount of fuel as you put on Form HO105 (see above) and you must not enter the whole tank. Jet A1 fuel is sold free of duty in the UK so you can only claim back duty for the fuel you would otherwise be required to pay duty on! The net result of completing forms HO105 and HO60 for a flight is that no fuel duty is payable by you and no fuel duty is claimed back by you. Therefore, when completing both these forms for a flight, do not send money to HMRC
2) For those posting the form (rather than completing it on-line), there is an address in Newcastle shown on the form to send the form to. YOU MUST NOT SEND THE FORM TO THIS ADDRESS. Instead, you put form HO60 in the same envelope as form HO105 and post both forms to the address shown on form HO105. HMRC in Newcastle are not interested in seeing this form because they will not be processing a payment for you.
3) You need to give the date and the destination of the last foreign trip for the aircraft. You also need to give the name, address and invoice numbers for the fuel uplifts prior to your flight and the total amount of these fuel uplifts must equal the amount of fuel you are claiming draw back for. For example if you are claiming drawback for 100 litres of fuel and the previous 2 fuel uplifts were for 70 litres and 80 litres. You must give the required information for both of these fuel uplifts and put 70 litres and 30 litres on the form. Please contact me after your flight and I will provide you with the fuel invoice information you need for the form.
4) You need to give the capacity of the tanks. This is:
G-SUEG: 147 litres
G-SUEO: 106 litres
G-SUEI: 190 litres for full mains or 290 litres for full mains and auxs
G-SUEM: 190 litres for full mains or 290 litres for full mains and auxs
5) You need to give normal consumption per flying hour. This is:
G-SUEG: 25 litres
G-SUEO: 25 litres
G-SUEI: 42 litres
G-SUEM: 42 litres
6) The form asks for the category of hydrocarbon oil used as fuel by the aircraft. Click on "Other" and enter: Avtur.
7) For rate of duty on which drawback is claimed see: www.gov.uk/guidance/fuel-duty
This document shows that the current fuel duty rate is £0.5295. This rate is expected to increase back to £0.5795 from 2024/2025.
Enter a duty rate of £0.5795 (£0.5295 for flights during the 2022/23 & 2023/24 tax years) and then the fuel duty payable is calculated for you.
Only use this form for your OUTBOUND leg from the UK to a destination outside the UK. When returning to the UK from abroad and when flying abroad you do not need to complete either form HO105 or form HO60. |
