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HMRC internal manual

Gas for road fuel use

From
HM Revenue & Customs
Updated
, see all updates

Technical Guidance: Records

As required, all traders should keep records in accordance with the RTR (we are empowered to include, individual users purchasing duty-paid gas, if it is considered necessary, to keep records for each vehicle - showing gas receipts and mileage run).

Producers, dealers and suppliers of gas, for use as road fuel, must keep records of each:

  • receipt;setting aside; and

delivery of gas for use as road fuel. So that it can be demonstrated that excise duty has been or will be paid.

As a general guide records should normally include the following:

  • for receipts:

  • the suppliers name and address;the supplying depot’s address if different;

the date of receipt;

the quantity and trade description of the gas;

whether the gas is duty-paid or not;

the identification of the vessels, etc. it goes into;

  • for setting aside:

  • the date of setting aside;the quantity and trade description of the gas;

the identification of the vessels, etc. it goes into;

  • for deliveries:

  • the date of delivery;the quantity and trade description of the gas;

the name and address of the customer (if known); and

the vehicle’s registration mark if gas is supplied direct to a vehicle as fuel.

It should be noted that if all the trader’s gas that is set aside for use as road fuel or obtained duty-paid is stored in vessels marked “for use as road fuel”, and their delivery notes/invoices marked “duty-paid gas”, records need only be kept of all gas set aside or bought.

However, the trader must advise the customer in writing, that duty has been or will be paid. If the trader supplies gas directly into vehicle fuel tanks, the delivery apparatus must display a bold notice stating that the gas is duty-paid.

Full records must be kept for gas obtained duty-free and subsequently set aside or used as road fuel.

In accordance with the RTR records must be kept for six years. Unless on written application we agree a lesser period (this should be agreed in advance with ESM Oils. Where possible traders should be encouraged to retain records such as, where the gas is stored/vehicles kept.