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HMRC internal manual

Gas for road fuel use

Procedure table: Submission of returns

Traders should complete fully Form C&E 930A and send it together with payment to the Accounting point in Cumbernauld.

Returns should be submitted no later than the 15th day of the month after the end of the period covered by the Return.

Nil Returns must be submitted.

Errors in Returns should be dealt with as set out in X-99 oils duty assurance, or to the aide memoirs intended to replace them.

Action on failure to pay and/or incomplete or incorrect returns is set out in Notice 76(paragraph 3.3)