Form

Send your return for rebated heavy oil used as fuel

Use the the online service or postal form HO75 to report rebate due and paid.

Documents

Send your return online (sign in using Government Gateway)

Send your return by post

Details

At the end of your accounting period, you must send in a return (HO75) for rebate due and paid. 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.

HMRC will send you a refund if appropriate.

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 (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.

Fuel Duty: rebated heavy oil used as fuel (HO74)
Use form HO74 to pay additional duty when you’ve been granted a licence to repay the rebate on rebated heavy oil.

Published 8 October 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.