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)
  • 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 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 of duties, taxes and charges on certain goods removed from an excise warehouse
  • form C1201HO – guarantee payments for hydrocarbon oils duty payments (C1201HO)
  • 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 C1201HO if you need to tell HMRC about an amendment to form C1201HO 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 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.

You can also reduce the amount of financial guarantee you may need to provide on any VAT liabilities by applying for SIVA2 (if Postponed VAT Accounting (PVA) is not being used).

After you’ve registered

When you’ve registered you must:

Using Duty Deferment at import or release from an excise warehouse

Since 1 January 2021, there have been changes to duty deferment in Great Britain, including ways you apply.

If you are a new trader in Great Britain wishing to defer fuel duty at importation or when released from an excise warehouse, you do not need to apply for EPSS.

Instead, you can apply for a guarantee waiver at the same time as applying for a duty deferment account.

This could reduce the amount of financial guarantee you need to provide. You may be required to complete a Proven Financial Solvency form (PFS1) as part of this application.

If you are an excise trader in Northern Ireland, EPSS will continue to apply under the existing arrangements.

Published 10 December 2019
Last updated 2 March 2021 + show all updates
  1. This page has been updated because the Brexit transition period has ended.

  2. This page has been updated with information about applying for a duty deferment account in Great Britain from 1 Jan 2021.

  3. First published.