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HMRC internal manual

Hydrocarbon Oils Strategy

Hydrocarbon Oils Strategy: recent changes

Below are details of the amendments that were published on 10 April 2015 (see the update index for all updates)

Page Details of update
HCOS4000 All pages updated to take account of corporate responsibility changes, introduction of a revised SLA for post detection activity
HCOS4025 Updated team names & terminology
HCOS4075 Updated team names & terminology
HCOS4175 Updated team names
HCOS4250 Clarified correct legal procedure re records production
HCOS4275 Update reference from EHB to CJP
HCOS4325 Update to reflect four year assessment period
HCOS4350 Update to 20 year time limit in deliberate cases & guidance refs
HCOS4375 Amend refs to duty rates table
HCOS4425 Updated information on calculating assessments using DfT mileage figures
HCOS4550 Updated refs to fuel consumption table
HCOS4650 Accounting centre address changed
HCOS4825 Deletion of reference to out of date regulations
HCOS4875 Updated to reflect biodiesel content in road fuel
HCOS5025 Minor spelling correction & updated guidance refs
HCOS5150 Updated assessment time limits
HCOS5200 Refs changed to smuggling & decanting assessment provisions
HCOS5250 to  
HCOS5400  Letter withdrawn and replaced by reference to SEES
HCOS5450 Updated processes for records. Deleted refs to diagrams
HCOS5550 Minor change to title
HCOS5600 Assessment checklist updated
HCOS5650 Minor amendments to contents of case studies