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HMRC internal manual

Biofuels and Fuel Substitutes Assurance

HM Revenue & Customs
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Biofuels and Fuel Substitutes Assurance: The scope of assurance

The scope of assurance

Assurance is required at biofuels and fuel substitutes producers’ premises and approved warehouses. This is to ensure that all fuel produced is fully accounted for; the correct amount of duty is paid when product is set aside for road fuel use; and that any off-road fuel produced is also accounted for and not lost and/or diverted to road fuel use.

Assurance involves controls over receipts (including imports), exports and deliveries under duty suspension and from duty suspension to home use.

These controls are normally exercised by identifying the various systems involved and applying systems based control (SBC) audit techniques. Physical controls are also necessary to ensure the quality assurance of these processes.

Guidance on the assurance of mineral oil production premises and warehouses is in HCODA ‘Oils Duty Assurance’.