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HMRC internal manual

Gas for road fuel use

Background: System Objectives

The overall objectives of the system are to provide for:

  • the correct amount of duty on road fuel gas products to be paid at the correct time; and
  • the duty to be collected, as efficiently, effectively and economically as possible.Roles and responsibilities

ESM Oils has ultimate responsibility for the administration of the system. It is required to:

  • ensure that duties are collected and protected efficiently, effectively and economically, with the minimum burden on legitimate trade;
  • set out the legal framework of the system and provide guidance within which the Collection Executive Units can exercise control in accordance with their knowledge of local circumstances;
  • assess the need for legal change, to develop legal policies to meet changing circumstances, and to evaluate the effectiveness of new policies when implemented.ESM Oils is responsible for:

  • maintaining and developing operational policy;
  • setting measures of achievement and standards for effective control;
  • gaining and providing assurance on control policy;
  • identifying areas of operational policy for delegation to the Outfield.Compliance staff are responsible for:

  • devising control procedures which provide assurance that gas for use as road fuel bears the appropriate rate of duty;
  • ensuring that control is carried out according to HQ policy and guidance and that resources are allocated to risk;advising on the application for the creation and effective operation of local control systems which are subject to HQ review as well as Internal Audit Unit (IAU) and National Audit Office(NAO) audits.