Send your estimate of rebated heavy oil to be used as fuel

Use the online service or postal form HO72 to send estimates of volumes of fuel and duty due to HMRC.


Send your estimate online (sign in using Government Gateway)

Send your estimate by post


To show the quantity of rebated heavy oil you estimate you’ll use as fuel in your accounting period 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 form, you’ll get a reference number. You can use it to track the progress of your form.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start using the postal form

If you’re using an older browser, 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 postal form fully before you can print it. You cannot save a partly completed form so you should gather all your information together before you begin to fill it in.

Published 5 September 2014
Last updated 6 December 2021 + show all updates
  1. You can now submit paper returns and make payments by cheque.

  2. 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.

  3. An online service is now available.

  4. First published.