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

HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
, see all updates

Pipelines: Roles and responsibilities of the staff controlling pipelines


Large Business Service is responsible for control of the pipelines, which are all operated by or on behalf of large businesses.

Responsibility for the control of Cross Country Pipeline (CCP) systems is shared between:

  • Staff responsible for controlling the pipeline operator;
  • Staff for the Central Accounting Point; and
  • Staff responsible for controlling the ingress point (refinery or import warehouse) and certain egress points (e.g. Remote Marking Premises).

It is essential that communication between all staff involved in controlling CCPs is effective. It is also essential that staff understand their respective roles and responsibilities.

This page lists the roles and responsibilities of staff responsible for controlling CCP systems and also lists the implications of CCP systems for staff responsible for controlling Central Accounting Points, Refineries and Remote Marking Premises.

Staff for the pipeline operator

Are responsible for the control and audit of pipeline systems. This will include the egress locations, interface tank and pressure relief tanks which are also operated by the pipeline operator. Also responsible for the audit and control of the metering systems operated by the pipeline operator, and are the first point of contact for the operator to notify emergencies and action proposed.

Staff for the Central Accounting Point

Are responsible for ensuring that the shipper has systems in place for the complete and accurate capture of the pipeline duty adjustment statement, for inclusion in the duty declaration on Form HO10 in the correct accounting period. Also responsible for ensuring that the shipper is discharging correctly his responsibilities in relation to movement of his own product through pipeline systems. Egress locations which are operated by the shipper should also come under the scrutiny of the CAPO control.

Staff for the ingress point (e.g. Refinery or Import Warehouse)

Are responsible for ensuring trader compliance, on the accuracy and completeness of the outturns/meter tickets produced by the refinery/warehouse for pipeline ingress movements. Factors such as feeder lines to pipeline ingress points should also be taken into account.

Staff for the egress point (e.g. Remote Marking Premises)

Pipeline egress locations are subject to revenue control only if the location is a Remote Marking Point (RMP) or bonded distributor. Otherwise there is no local involvement. Where there is no local involvement, the overall control of the location falls to the CAPO of the shipper who operates the site.

Where there is a local control involvement because of RMP etc then the staff for the location should consider the revenue implications relating to pipeline movement.