Register to pay for road fuel gas duty

Check if you need to pay excise duty on road fuel gas duty, and how to register online.

Who should register

You need to register if you intend to send out, set aside or supply gas for use as fuel in road vehicles.

You can register as a:

  • sole trader
  • limited company
  • partnership

You do not need to register if the gas is going to be used for heating, industrial or scientific purposes.

When to register

You must register no later than 7 days in advance of your intention to send out, set aside or supply gas for use as road fuel.

What you’ll need

You’ll need:

  • your Unique Taxpayer Reference
  • details for the main place of business, including address, telephone number and email address
  • preferred contact details, including address, telephone number and email address
  • the date you expect to start being liable for duty on road fuel gas
  • the estimated duty you expect your business to owe for road fuel gas for the next 12 months
  • details of any other road fuel gas businesses you’ve been involved in within the last 2 years, including the registration number

How to register

To register, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you register.

Register online.

You’ll also have to complete form C&E930B to give HMRC details about each of your sites or premises.


If you’re registering as a partnership you’ll also have to provide HMRC with details about the partnership. HMRC will contact you to discuss this.

Service availability

HMRC services may be slow during busy times. Check if there are any problems with this service.

After you’ve registered

When you’ve registered HMRC will send you a registration number.

You must also:

Published 1 July 2019