To help stop the spread of coronavirus (COVID-19) we have changed the way you file your return and pay.
We are no longer accepting payment by cheque. You must pay electronically using either:
- Faster Payment
If you have made a payment by cheque after 6 April 2020 and wish to check if your payment has been received, telephone: 03000 592 688.
We are also not accepting any paper returns. Submit your return using our online services.
For queries not related to online services call the Fuel Duty Team on telephone: 03000 583 946.
This guidance will be updated when this change ends.
You can either:
- use the online service
- fill in the form on-screen, print and post it to HMRC
To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.
If you use the online service, you’ll get a reference number that you can use to track the progress of your claim.
You must submit your claim within 2 years of the date of export. We cannot pay any claims submitted after this. For more information phone the Excise Helpline.
Email HMRC to ask for this form in Welsh (Cymraeg).
If you’re claiming for more than one flight you must complete the HO60 schedule, giving details of all flights, made up to a maximum of 6 per claim.
Production of documentary evidence
Under the provisions of the Customs and Excise Management Act 1979, section 133(5), you or any person who has at any stage been involved with the goods on which drawback is claimed may be required to give information and to produce any book of account or other document relating to the goods.
Before you start using the postal form
If you’re using the postal form and your browser is an older one, such as Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.
You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so gather all your information together before you start to fill it in.
Rates and allowances: Excise Duty – hydrocarbon oils
Guidance on fuel duty payable on light oils, heavy oils, biofuels and road fuel gases.
Excise Notice 172: Excise Duty drawback – ships and aircraft stores
Guidance on drawback of excise duty on ships and aircraft stores, your entitlement to claim drawback and how to make a claim.