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HMRC internal manual

Gas for road fuel use

From
HM Revenue & Customs
Updated
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Control Best Practice: Further checks on gas delivered without payment of duty

Further checks on gas delivered without payment of duty

When making visits to gas producers and dealers, whether under this guidance or for other revenue purposes, officers are to be on the alert for evidence that propane, butane, or mixtures containing them are being delivered free of duty in circumstances which suggest that duty should have been charged. Any instance which comes to light is to be referred urgently to the customer’s local officer.