Business tax – form

Fuel Duty: estimate rebated heavy oil used as fuel (HO73)

Use the online form to give HM Revenue and Customs a supplementary estimate of the rebated heavy oil you'll use as fuel in the accounting period.

Documents

Detail

You must give HM Revenue and Customs (HMRC) a supplementary estimate if you’ve used more rebated heavy oil than you estimated on form HO72. You can either:

  • use the online form (sign in to, or set up a Government Gateway accountt)
  • fill in form on-screen, print and post it to HMRC

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

If you’re using an older browser, eg 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 can’t save a partly completed form so you should gather all your information together before you start to fill it in.

Fuel Duty: rebated heavy oil used as fuel (HO72)
Use form HO72 for estimates of volumes of fuel and duty payable.

Fuel Duty: rebated heavy oil used as fuel (HO74)
Use form HO74 to pay additional duty in cases where a licence to repay the rebate on rebated heavy oil has been granted.

Fuel Duty: rebated heavy oil used as fuel (HO75)
Use form HO75 for rebate due and paid to the Commissioners.