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HMRC internal manual

Gas for road fuel use

Control Best Practice: Revenue Traders records

Revenue Traders recordsThe officer is to see that records are established in accordance with the RTR and

Notice 76paragraph 4, preferably by adaptation of the trader’s existing records and accounts including, in the case of users setting gas aside for road fuel use, vehicle logs. Experience shows that records set up in isolation merely to meet official requirements are likely to be of less value than those which form an integral part of the trader’s book-keeping system.

For those traders paying duty, the records must be sufficient to enable the officer to check readily that a return includes all duty accruing from every source, e.g. cash sales, credit sales, bulk sales and direct vehicle fuellings.

Users who always fuel their vehicles from the bulk stock of an independent supplier of gas are not required to keep records unless it is considered necessary. The following sub-paragraphs set out the criteria to be used in determining whether records are required to be kept.

For users who fuel their own vehicles from their own duty-paid stock of gas they should not normally be required to keep the additional records of mileage and fuel used unless the assessment of risk, suggests that such records should be kept. The factors you must consider include:

  • the trader’s access to gas on which the duty has not been paid;the trader’s relevant revenue history;

whether adequate records of receipts of gas are maintained; and

whether records of use are likely to assist materially in control.

in those cases where it is considered that records are necessary, the officer is to write to the trader giving clear directions as to the records to be kept.