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HMRC internal manual

Oils Technical Manual

Introduction and overview of oils activity: Scope of guidance


This section aims to provide an overview and a general introduction to oils.

The aim of this guidance overall is to give officers the knowledge necessary to be able to make informed decisions when carrying out their oils assurance activities, to ensure that:

  • The correct amount of duty on oil products is paid or, where appropriate is relieved, at the correct time; and
  • The duty is collected, or relieved, as efficiently, effectively and as economically as possible.

Notice 179

This guidance should be read in conjunction with Notice 179: ‘Motor and Heating Fuels: General Information and Accounting for Excise Duty and VAT’, as the notice now contains most of the information on oils required for reference by members both of the oils trade and by those staff involved.

Guidance on the assurance of oils is contained in HCODA (formerly X-99 ‘Oils Duty Assurance’) and in Notice 179.