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HMRC internal manual

Gas for road fuel use

Control Best Practice: Notifications

The excise duty on gas differs from hydrocarbon oil (but not bio fuels) duties in being charged according to the use to which the commodity is put rather than by its nature. To meet the control problems which this raises all dealers and also those who acquire gas for road fuel use duty free must register with HMRC and keep records to enable officers to check that all gas supplied, set aside or used as road fuel has borne duty. Registration must be made no later than 7 days before any gas for road fuel is set aside or sent out; a separate form C&E 930B must be completed for each set of premises.

Form C&E 930B should be sent to:

The Mineral Oils relief Centre (MORC
Dobson House
Regent Centre
Newcastle upon Tyne

Once registered, MORC will advise the Cumbernauld Accounting Centre of the new registration so that return forms C&E 930A can be issued at the required intervals (monthly (in exceptional cases), or quarterly, and by request to coincide with VAT returns for VAT-registeredbusinesses.

Users who buy gas duty paid are not required to notify but officers may wish to keep a record of such traders who come to their attention and carry out a risk assessment to determine whether any should be brought under direct control.