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HMRC internal manual

Oils Technical Manual

Introduction and overview of oils activity: roles and responsibilities: Central Deferment Office (CDO) Oils Team

Central Deferment Office  - until April 2018 - processed and checked computer databases for approvals for HO10 deferment traders, and referred decisions to ISBC management/risk teams who appointed an oils assurance officer (usually from Large Business) to control and assure the deferment process for the trader - this officer is known as the Central Accounting Point Officer or CAPO.

Their Fuel Duty HO10 admin work was transferred to  BT Ops, Glasgow in April 2018, after which they will concentrate on financial work only, reconciling the bank receipts.

CDO’s address is:-

Central Deferment Office (Oils Team)

10th Floor South East
Alexander House
21 Victoria Avenue
SS99 1AA

BT Ops’ address is:

BT Operations, Portcullis House, 21 India Street, Glasgow G2 4PZ.

The email address for external queries is  –