Footage shows the 59-year-old gliding across the picturesque Buttermere Lake yesterday (Weds 08/09) afternoon.
The three-time Oscar winner -- who is known for carrying out his own stunts -- is said to have flown his own private helicopter from Birmingham ahead of the scene.
Seconds after safely paragliding to the ground, the actor was seen smiling and joking with crew.
Onlooker David Loerns, 24, said: "There were rumours he was going to be there so I thought I'd head on over there. I think they were meant to start filming around 2:30pm but it was quite a windy day. They rocked up around 5:30pm
"Before Tom jumped his team were doing practice jumps to test the wind speed. They did about six. Then the helicopter arrived. Apparently he flew himself from Birmingham which is pretty impressive.
"I saw him attempt it twice. It was quite interesting to watch really."
Cruise has been filming scenes for Mission Impossible 7 across the UK this year - ahead of its release in May 2022.
The video was filmed September 8, 2021.