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HMRC internal manual

Hydrocarbon Oils Strategy

Post detection audit and assessment: fuel purchases

A schedule of fuel receipts in the assessment period should be prepared.

All businesses, including self-employed persons registered for self-assessment of income tax, will keep their fuel receipts. VAT-registered businesses must retain all their business records and non-VAT registered traders are required to keep them for accounting purposes.

Fuel receipts may be in the form of delivery notes / invoices from bulk suppliers or a till receipt from a retail forecourt. Both should show the name and address of the supplier, the type of fuel, the amount in litres and the amount paid.

Till receipts will also show the time of the sale, however, some forecourt receipts will only have the date and the amount paid. You can work out the fuel quantity from price per litre information from other receipts in the period or from websites which hold the details of fuel prices.

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