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HMRC internal manual

Oils Technical Manual

Introduction and overview of oils activity: roles and responsibilities: National Registration Unit (NRU)

The National Registration Unit for excise warehousing administers all warehouse approvals.

However, ‘entry’ for ‘motor and heating fuel producers premises should be made on forms Ex103/A (as appropriate) and are dealt with by MORC in Newcastle.

The NRU:

  • processes applications, amendments etc maintaining a database of excise and ‘tax’ warehouse applications and approvals
  • cross-checks against other internal databases such as SEED, DTR, NCU, VISION, FSC and existing approvals and registrations
  • sends information to Local Compliance/Large Business Service for them to arrange a visit, and to help them to decide whether to accept or reject the application
  • issues all letters of approval, rejection, cancellation and revocation for excise or tax warehouses, although these are drafted by officers within LC / LB..

The National Registration Unit ( for excise warehousing ) address is :

National Registration Unit

Portcullis House
21 India Street
G2 4PZ

The NRU can be contacted by telephone on:- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)