Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Oils Technical Manual

Introduction and overview of oils activity: roles and responsibilities: Corporate Finance

Corporate Finance is a diverse service, which operates across the UK.

Banking Operations are mainly based at Cumbernauld, Shipley, Newcastle, Southend and Liverpool.

Their work is, or has been:

  • to receive payment and account for tax and other liabilities;
  • to process declarations for HMRC taxes, duties, etc;
  • to update customer records; and
  • to take the correct action to bring in late returns and payments.

Corporate Finance has also processed declarations in addition to collecting and accounting for payments on rebated fuels.

From 2018, roles and responsibilities for fuel duty are:

  • HO10 bank receipts - CDO, Southend
  • Biofuel and gas as road fuel receipts - Cumbernauld
  • RDCO annual payments of private pleasure craft use for propulsion of boats / planes  - Cumbernauld
  • HO101 duty on sales of ‘other heavy oil’ i.e. waste / recycled oil used in furnaces - Cumbernauld

Corporate Finance’s address is:-

Alexander House
21 Victoria Street
Southend on Sea
Essex
SS99 1AA

The Cumbernauld address is:

Cumbernauld Accounting Team, Room B1-25, St Mungo’s Road, Cumbernauld, G70 5WY