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.


Send your supplementary estimate online (sign in using Government Gateway)

Send your supplementary estimate by post


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 form
  • fill in 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 form fully before you can print it. You cannot 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.

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.