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Notice

Revenue traders' records (Excise Notice 206)

This notice explains what records you need to keep if you are a trader in goods or services that have to pay Excise Duty (revenue trader).

Updates to this page

From:
HM Revenue & Customs
Published:
2 May 2002
Last updated:
1 October 2026
Show all updates

  1. Section 2.1 has been updated to clarify that businesses manufacturing or dealing in vaping products may be revenue traders and must meet the relevant record-keeping requirements.

  2. The link to use to contact HMRC has  been updated.

  3. This Notice updated to amend the policy team address and contact information.

  4. Contact information for the Mineral Oil Reliefs Centre has been updated.

  5. Section 1.1 has been updated to make it clear the notice does not apply to Air Passenger Duty as described in Notice 550 but applies to all other excise duties.

  6. First published.

Documents

Excise Notice 206: revenue traders' records

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Details

What records you need to keep if you are revenue trader (a trader involved in any way with goods or services liable to Excise Duty), whether or not the duty has been paid.

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