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 form (you’ll need to sign in to your tax account)
fill in the form on screen, print and post it to HM Revenue and Customs
If you use the online form, you’ll get a reference number. You can use it to track the progress of your form.
Before you start using the postal form
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You’ll need to fill in the postal form fully before you can print it. You can’t save a partly completed form so you should gather all your information together before you begin to fill it in.
Fuel Duty: rebated heavy oil used as fuel (HO73)
Use form HO73 to provide a supplementary estimate of the rebated heavy oil you’ll use as fuel in the accounting period. You’ll need to do this if you’ve used more than you estimated on form HO72.