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HMRC internal manual

Hydrocarbon Oils Strategy

HM Revenue & Customs
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Post detection audit and assessment: background


Most post-detection audit cases result from Road Fuel Testing Unit (RFTU) detections of the misuse of rebated fuel in road vehicles, contrary to s12(2) of Hydrocarbon Oils Duties Act 1979 (HODA). Therefore this section concentrates on these types of cases. There is, however, some new material on biofuels and on laundered fuel.

The objective of Post Detection Audits is to assess for repayment of the rebate allowed on the total quantity of rebated oil used by the offender. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Successful completion of Post Detection Audits depends on cooperation and communication between Specialist Investigations (SI), the Risk and Intelligence Service (RIS) - which includes RIS Profile and Case Delivery and Local Compliance CITEX teams.

Post detection referral procedure

Under the Service Level Agreement (SLA) agreed between SI, RIS, and Local Compliance, all intelligence and referrals are notified to RIS.

SI establish the offence following the SLA procedures. If the offence is established, SI then pass all the paperwork relating to the detection to RIS. (This will include a full photocopied Case File, containing copies of notebook interviews and a case summary, and will also include an Audit Referral Checklist).

RIS add value to the information supplied by SI via HMRC systems, determine if the case is to be selected for audit and if so, issue the case to Local Compliance Assurance Teams via Caseflow.

Local Compliance Assurance Teams then carry out a Post Detection Audit, raise any Assessment needed, and notify the results of the completed audit back to RIS by completion and closure on Caseflow.