About this form
To file a tax return as an approved trader in oils put to industrial uses under the Industrial Relief or Tied Oils Scheme, you can either:
- use the online form service
- fill in form on-screen, print and post it to HMRC
To file a return you need a Government Gateway user ID and password. If you do not have a user ID you can create one when you file a return.
Email HMRC to ask for this form in Welsh (Cymraeg).
Get the right software for the postal form
The postal form is interactive (one that you fill in on-screen). You must use Adobe Reader to complete it. Downloading Adobe Reader is free. Download the latest version of Adobe Reader.
Excise Notice 184a: mineral oil put to certain use - Excise Duty Relief
Guidance on getting relief from Excise Duty on oil put to certain uses. This is known as the Industrial Relief Scheme or the Tied Oils Scheme.