Business tax – form

Fuel Duty: rebated heavy oil used as fuel (HO75)

Use the the online return form to report rebate due and paid.

Documents

Online return

Postal return - rebated heavy oil used as fuel (HO75)

Detail

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 (sign in to, or set up a Government Gateway account)
  • fill in form on-screen, print and post it to HM Revenue and Customs (HMRC)

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.

Before you start using the postal form

If you’re using an older browser, eg 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 can’t 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.