Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Biofuels and Fuel Substitutes Assurance

From
HM Revenue & Customs
Updated
, see all updates

Accounting: Return forms

Duty deferment account holders

If a registered producer is approved for deferment they will complete form HO10.

Non-duty deferment account holders

If a registered producer is not approved for deferment they will complete Form HO930 each month or quarter (as appropriate).

Traders producing more than 2,500 but less than 450,000 litres per annum submit quarterly returns.

Larger producers, producing 450,000 litres or more per annum, submit monthly returns.

See Notice 179E for further details