Form

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

Use the online service or postal form HO73 to give HMRC a supplementary estimate of the rebated heavy oil you will use as fuel in the accounting period.

Documents

Send your supplementary estimate online

Send your supplementary estimate by post

Read the accessibility statement for HMRC forms

Details

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

  • use the online service
  • fill in form on-screen, print and post it to HMRC

You’ll need to sign in to use the online service. If you do not already have sign in details, you’ll be able to create them.

If you use the online service, 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).

How to use the print and post form

You will fill this form in online and you cannot save your progress. It is best to get all of your information together before you start.

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.

Updates to this page

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.

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