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HMRC internal manual

Gas for road fuel use

Control Best Practice: Returns on Form C&E 930A

On receipt of the Copy (paid) return, the officer is to ensure that it has been completed correctly and place it in the trader’s folder for possible inclusion in the next audit check.

Audit visits to traders who obtain gas free of duty

The frequency of visits should be determined by reference to:

  • amount of duty paid each period;potential duty at stake;

by assessment of the revenue risks established during the audit visit and subsequently.

Factors which influence the assessment include:

  • the likelihood of misuse;whether or not the trader legitimately supplies gas for road fuel;

the degree of compliance which the trader gives towards the directions on gas, including segregation of stocks, security of duty-free product etc;

general reliability in revenue matters;

the complexity of the trader’s operations and accounting systems.