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HMRC internal manual

Gas for road fuel use

HM Revenue & Customs
, see all updates

Introduction: Scope of the book

This book gives guidance on the administration of the Road Fuel Gas regime and should be read in conjunction with Notice 76.

It does not cover subjects common to all regimes, e.g. Systems Based Control, investigation of offences, recovery of debt, etc. as these subjects are covered elsewhere.

Aims of the book

The guidance in this book is written for assurance officers and their managers who are involved in the control and systems audit of dealers, suppliers or users of gas for use as road fuel. The principal aim of the guidance is to ensure that all audit staff understand the scope and operation of the regime to meet the system and control objectives.

This book highlights those areas where legal and policy requirements must be followed and offers guidance to assist officers in making their own decisions on a broad range of approval, administration and control matters.

The indirect taxes team with overall responsibility for this book is

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