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HMRC internal manual

Hydrocarbon Oils Strategy

From
HM Revenue & Customs
Updated
, see all updates

Post detection audit and assessment: contents

  1. HCOS4025
    Post detection audit and assessment: background
  2. HCOS4075
    Post detection audit and assessment: introduction
  3. HCOS4175
    Post detection audit and assessment: calculation of arrears in cases of misuse
  4. HCOS4250
    Post detection audit and assessment: obtaining the relevant records
  5. HCOS4275
    Post detection audit and assessment: contact with offenders
  6. HCOS4300
    Post detection audit and assessment: who should I assess?
  7. HCOS4325
    Post detection audit and assessment: periods of assessment
  8. HCOS4350
    Post detection audit and assessment: time limits for assessments
  9. HCOS4375
    Post detection audit and assessment: rates of duty
  10. HCOS4400
    Post detection audit and assessment: cases involving mixtures of fuel and additives prior to 1 April 2008
  11. HCOS4425
    Post detection audit and assessment: calculating mileage and fuel usage
  12. HCOS4550
    Post detection audit and assessment: excepted vehicles
  13. HCOS4575
    Post detection audit and assessment: fuel purchases
  14. HCOS4600
    Post detection audit and assessment: pointers when examining fuel purchases
  15. HCOS4650
    Post detection audit and assessment: producing assessment schedules
  16. HCOS4825
    Post detection audit and assessment: other post detection cases
  17. HCOS4850
    Post detection audit and assessment: fuel laundering
  18. HCOS4875
    Detection and assurance of biofuel plants
  19. HCOS5025
    Post detection audit and assessment: rebated oil used as road fuel: which assessment power should be used?
  20. HCOS5150
    Post detection audit and assessment: 'bulk' or 'global' assessments
  21. HCOS5200
    Post detection audit and assessment: Appendix A: assessments: legal provisions
  22. HCOS5250
    Post detection audit and assessment: Appendix B: Local Compliance: Letter templates for production of records, pre-assessment, issue of assessment and no further action
  23. HCOS5450
    Post detection audit and assessment: Appendix C: Flowchart: obtaining records
  24. HCOS5500
    Post detection audit and assessment: Appendix D: HODA Section 13(1A): persons liable to duty
  25. HCOS5550
    Post detection audit and assessment: Appendix E: misuse involving 'mixtures' of fuels and additives (up to 1 April 2008)
  26. HCOS5600
    Post detection audit and assessment: Appendix F: assessment checklist
  27. HCOS5650
    Post detection audit and assessment: Annex: assessment case studies: case study 1 of 6
  28. HCOS5700
    Post detection audit and assessment: Annex: assessment case studies: case study 2 of 6
  29. HCOS5750
    Post detection audit and assessment: Annex: assessment case studies: case study 3 and case study 4 of 6
  30. HCOS5800
    Post detection audit and assessment: Annex: assessment case studies: case study 5 and case study 6 of 6