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HMRC internal manual

Oils Technical Manual

Introduction and overview of oils activity: roles and responsibilities: Large Business (LB)

Large Business (LB) are responsible for over 1,000 of the largest companies in the UK. These include all the major oil companies. The main concern of LB is compliance management.

Each large business has a Customer Compliance Manager (CCM) who has overall control for all HMRC taxes and acts as the focal point for the business. Tax Specialists work to CCMs and deal with the technical issues at the businesses within the LB population.

There are Tax Specialists who deal with VAT issues, others who deal with excise and international trade issues, and others who deal with Corporation Tax.


Customer Managers work with Customer Compliance Managers (CCMs) and Tax Specialists using audit agreements to organise work to be carried out and decide what Audit Specialist (AS) resources will be required. Local audit teams will carry out the audits with businesses and report back through their local audit manager.

Any follow up work, such as issuing duty assessments, will be carried out by the CCM’s compliance team.

Within Oils (Excise) in LB there are:

  • Central Accounting Point officers (CAPOs) - now more commonly referred to as Tax Specialists
  • Refinery/warehouse officers (currently only one of these)
  • Oils assurance officers

Tax specialists have a responsibility for the compliance of traders accounting for excise duty on fuel released for consumption in the UK. An HO10 return is submitted by the business, usually from the head office to account for duty from 15th of the month to the 14th of the next month.

The tax specialist’s role also includes dealing with oils tax advice and issues affecting the whole business at a national level.

For further Information on Central Accounting Points (CAP) and on the role and responsibilities of tax specialists, please see the section on ‘Central Accounting Points’ in this guidance HCOTEG130000.