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.

• From: HM Revenue & Customs
• Published: 8 October 2014
• Last updated: 6 December 2021 — See all updates

Documents

Send your return online

http://www.tax.service.gov.uk/digital-forms/form/rebated-heavy-oil-to-be-used-as-fuel-period-end-return/draft/guide

Send your return by post

Ref: HO75

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/IndirectTax/1.0/HO75&template=HO75.xdp

Read the accessibility statement for HMRC forms

https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms

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 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.

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

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.

Related forms

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. 6 December 2021

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

2. 30 April 2020

   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. 5 April 2016

   An online service is now available.

4. 8 October 2014

   First published.