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HMRC internal manual

Excise Assessments Interim Guidance

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HM Revenue & Customs
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Assessments under provisions in the Hydrocarbon Oil Duties Act 1979: duty free and rebated oil: failure to comply with requirements in regulations

Under section 24 of HODA, HMRC have made various regulations relating to the control of duty-free and rebated oil.

Section 24(4A) provides the power to assess in situations where a rebate is allowed on any oil and a person contravenes or fails to comply with any requirement (in regulations) that is a condition of allowing the rebate. For example, an assessment may be made when a person fails to comply with a requirement to add a prescribed marker to the oil.

Section 24(4B) provides the power to assess in situations where oil is delivered without payment of duty and a person contravenes or fails to comply with any requirement (in regulations) that is a condition of allowing the oil to be delivered without payment of duty.

Section 24(4C) modifies the 24(4A) assessment power so that it includes the power to assess and notify a lesser amount if oil is undermarked.

For further guidance see HCOGAS.