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HMRC internal manual

Biofuels and Fuel Substitutes Assurance

Introduction: Scope of guidance


This section provides specific guidance on the assurance of biofuels and fuelsubstitutes.

Unless otherwise stated, the approach applied in this guidance to the assurance of biofuels producers also applies to fuel substitutes producers.

The production of biofuels and of fuel Substitutes are largely covered by the same legislation.

The guidance is aimed at Revenue & Customs staff and should not be relied upon by businesses in calculating their taxes and duties.

General principles

This section is intended to supplement the guidance on the assurance of motor and heating fuels contained in HCODA ‘Oils Duty Assurance’ and other background information contained in HCOTEG ‘Oils – Technical’.

The assurance and control of biofuels and fuel substitutes should be guided by the general principles that apply to mineral (hydrocarbon) oils.

Public Notice 179E

The guidance should be read in conjunction with Notice 179E,“Biofuels and other fuel substitutes”

For further information on ‘biofuels simplification’ see HCOBIG4200.

Responsibility for this guidance

Indirect Tax (Transport Taxes) has overall responsibility for this book and is responsible for:

  • Maintaining and developing all policy and processes to direct and support the Excise business
  • Providing policy & technical advice (e.g. escalation of queries from Unit of Expertise (UoE))
  • Leading on maintenance, review & development of operational processes & systems to support operations
  • Maintaining a policy assurance role.

The team responsible for this book of guidance is the

Fuel Duties Team
Transport Taxes
3rd Floor West
Ralli Quays
3 Stanley Street
M60 9LA