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HMRC internal manual

Gas for road fuel use

Control Best Practice: Action by audit teams

Audit visit. Every gas trader and user is to be considered by the Risk Manager for a visit, with the exception of a private motorist who is known always to fuel his vehicle with duty-paid gas direct from the bulk stock of an independent supplier. Visits need not await receipt of Form C&E 930B.

The officer is to establish the duty status of the gas to be received, the purposes for which it is received and the methods of receipt and storage. He is to encourage the trader to receive gas for road fuel, duty-paid. If it is necessary for gas to be received without payment of duty, the point at which duty becomes due is to be clearly established and defined and must be the first point at which a separate measurement of the dutiable gas is possible. Where appropriate he is to instruct the trader as to the records to be kept and see that the method of measurement of gas is acceptable.

The officer is to use the information obtained at the audit visit and by any pre-visit intelligence checks to assess the trader as a revenue risk. The assessment is to be used to determine the records to be kept and the scale and extent of the control visits to be made to the trader.