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HMRC internal manual

Hydrocarbon Oils Strategy

From
HM Revenue & Customs
Updated
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Post detection audit and assessment: who should I assess?

Under Hydrocarbon Oils Duties Act 1979 (HODA) Section 13(1A) the person liable to pay the duty is any person who used the oil or was liable for the oil being taken into the road vehicle. The latter is either the person having charge of the vehicle or the owner or operator of the vehicle.

In most cases you will assess the owner or operator of the vehicle, but in some cases, eg where it can be established that the owner had no knowledge of an offence committed by the driver of the vehicle, you should assess the person liable (it may not be the driver).

HCOS5200 sets out the persons to be assessed in different situations involving misuse of oil. This is expanded by HCOS5500 which sets out some complications which may be encountered.

HCOS5500 contains examples of HODA s13 (1A) detection situations with explanations of who is liable for the duty.

HCOS5550(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

HCOS5650(This content has been withheld because of exemptions in the Freedom of Information Act 2000)