Form

Pay duty on heavy oil supplied for heating or for an engine other than in a vehicle

Use the online service or postal form HO101 to account for excise duty on recovered waste oil used for heating or engine use.

Documents

Account for excise duty online (sign in using Government Gateway)

Account for excise duty by post

Details

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
  • Bacs
  • CHAPS

If you have made a payment by cheque after 6 April 2020 and wish to check if your payment has been received, please Telephone: 03000 592 688.

We are also not accepting any paper returns. Please 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.

Before you fill in this form Telephone: 0300 058 3946 to get your unique reference number. You’ll need to include this with your submission.

Duty is due at the fuel oil rate if you’ve obtained waste heavy oil and are intending to resell or use it for heating or in an engine (but not road use). You will not have changed this oil in any way, such as by heating or vibration.

To account for excise duty you can either:

  • use the online service
  • fill in the postal form on-screen, print and post 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.

You’ll need to fill in the postal 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. Email HMRC to ask for this form in Welsh (Cymraeg).

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Published 4 July 2014
Last updated 30 April 2020 + show all updates
  1. To help stop the spread of coronavirus (COVID-19) we have temporarily changed how you make payments and file your returns. Information added to confirm you should submit your return online and pay electronically.

  2. An online service is now available.

  3. First published.