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HMRC internal manual

Hydrocarbon Oils Strategy

Tied Oils: Tied Oil return errors

Most common errors

The most common errors identified by the Mineral Oil Reliefs Centre (MORC) on the HO34 returns are:

  • Opening and closing stocks do not agree.
  • Boxes 6 and 14 do not agree.
  • Completing an incorrect category.
  • Inaccurate accounting for waste oils (see HCOS3525).
  • Use of box 10 - errors arise from misinterpretation of ‘delivered to processing plant’.
  • Failing to note an approved category as ‘nil’ when no activity has occurred within that category in that accounting period.

Missing or late returns

Return requirements are set out in para 13.17 of Notice 184A.

The Mineral Oil Reliefs Centre (MORC) monitor return compliance and issue reminder/warning letters to traders failing to meet the deadline of 14th of the month following the end of the agreed accounting period. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) In cases of persistent non-compliance officers should consider recommending revocation of the trader’s Tied Oil approval. These cases will be referred to assurance officers by RIS. Prior to any revocation action officers must send a full report of the circumstances to MORC for consideration.

Credibility of returns

Please see HCOS3200.