Summary

A general introduction into oils activity and the assurance role of HM Revenue & Customs

Contents

  1. HCOTEG05000
    Data protection
  2. HCOTEG10000
    Introduction and overview of oils activity: contents
  3. HCOTEG20000
    Law - background: contents
  4. HCOTEG30000
    Relevant law: contents
  5. HCOTEG40000
    Authorisations and approvals: contents
  6. HCOTEG50000
    Imports of mineral oil: contents
  7. HCOTEG60000
    Movements between EU countries and Northern Ireland: contents
  8. HCOTEG70000
    Receipts into Warehouse: contents
  9. HCOTEG80000
    Operations in Warehouse: contents
  10. HCOTEG90000
    Deliveries from Warehouse: contents
  11. HCOTEG100000
    Exports: contents
  12. HCOTEG110000
    Pipelines: contents
  13. HCOTEG120000
    Marking: contents
  14. HCOTEG130000
    Central Accounting Points: contents
  15. HCOTEG140000
    Traders Accounts, Records and Returns: contents
  16. HCOTEG150000
    Deficiencies in warehoused oil: contents
  17. HCOTEG160000
    Value Added Tax
  18. HCOTEG170000
    Measurement: contents
  19. HCOTEG180000
    Computer Systems: contents
  20. HCOTEG190000
    Sampling: contents
  21. HCOTEG200000
    Other sources of information
  22. HCOTEG210000
    Tables: contents
  23. HCOTEG220000
    Abbreviations and glossary
  24. HCOTEG230000
    Excise Warehouse Approval pre-approval visit report