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.
You can now submit paper returns and make payments by cheque.
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.