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HMRC internal manual

Gas for road fuel use

Technical Guidance: Notification

Regulation 4 of The Gas (Road Fuel) Regulations 1972 requires notification from any person who:

  1. sends out or supplies gas for use as road fuel (irrespective of whether it is acquired duty-paid); andsets aside for use as road fuel gas on which the duty has not been previously paid.

Users who buy gas duty paid for fuelling their own vehicles are not required to notify us (or submit returns). However it is in their interest to keep relevant records to demonstrate that the gas is duty-paid, e.g. invoices from suppliers should indicate that the duty has been paid, and clearly mark their storage containers “for use as road fuel”. Exceptionally, such users may be brought under control when they are assessed as posing significant risk to the revenue.

Notification period

We require a notification period of 7 days to be given before a trader first sends out, sets aside or supplies gas for use as road fuel. We must be notified on Form C&E 930B. The Mineral Oils Relief Centre (MORC) in Newcastle upon Tyne processes registration applications. A separate form must be completed for each set of premises.

Once registered, MORC will supply details of the new registration to enable the appropriate assurance staff to undertake a registration visit to verify the information supplied on the C&E 930B form.

Any material changes to the details on Form C&E 930B must be notified to HMRC by the trader within 7 days of the change. If a trader fails to notify us of any changes, consideration should be given as to whether a financial penalty should be issued (seePN76.