Guidance

Register to pay Fuel Duty

Check if you need to pay duty if you’re a producer or warehousekeeper of motor and heating fuels, and how to register.

Who should register

You need to register for Fuel Duty if you’re a producer or warehousekeeper of motor and heating fuels.

All motor and heating fuel, whether imported or home produced, whether of hydrocarbon origin or not, is liable to excise duty.

You can register as a producer or warehousekeeper, or both, if you’re a:

  • business needing a bank guarantee (not EPSS approved)
  • business not needing a bank guarantee (EPSS approved)

You do not need to register if:

  • you are already approved as a tied oil user, repayment user, or a furnace operator
  • production is in the course of using fuel under the terms of your authorisation

When to register

You must register online within 30 days of producing motor and heating fuel.

What you’ll need

You’ll need:

  • details for the main place of business, including address, telephone number and email address
  • preferred contact details, including address, telephone number and email address
  • your business’s Unique Taxpayer Reference
  • your Economic Operator Registration and Identification (EORI) 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.

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

Businesses needing a bank guarantee (not EPSS approved)

Your registration will not be processed until you have also completed:

  • form C1200 – to apply to defer payment on duties, taxes and charges on certain goods removed from an excise warehouse
  • form C1201 – to guarantee deferred payment to HMRC
  • form C1202 – to set up a Direct Debit with your bank or building society for duty that’s been deferred on imports and goods removed from an excise warehouse

Use form C1201A TAPS if you need to tell HMRC about an amendment to form C1201 for deferment of payment.

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.

Business not needing a bank guarantee (EPSS approved)

Your registration will not be processed until you have also completed:

  • form SIVA2 – to provide details of duty deferment and reduced security
  • form C1202 – to set up a Direct Debit with your bank or building society for duty that’s been deferred on imports and goods removed from an excise warehouse

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.

After you’ve registered

When you’ve registered you must:

Published 10 December 2019