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HMRC internal manual

Gas for road fuel use

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HM Revenue & Customs
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Control Best Practice: Action in the Cumbernauld Accounting Centre

As stated above, the return forms C&E 930A are issued by the accounting centre, who will also notify the relevant Risk Manager of the new registration. or in the case of existing registrations, where instances of poor compliance have occurred.

On receipt by the accounting centre of the return it is examined, and in the absence of apparent error held in the traders folder and filed for 6 years before it is destroyed. Errors on returns are sent to assurance staff for audit and correction as necessary. See section HCOGAS500350.

The accounting centre will also initiate action in cases of a trader’s failure to render returns or pay duty, which may involve audit teams conducting a visit to the trader. In certain cases audit teams might recommend changing bad payers onto the monthly return cycle. Audit teams will also request copies of returns when specific traders have been selected for audit visits.