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HMRC internal manual

Oils Technical Manual

Marking: Law: Revenue Traders (Accounts and Records) Regulations 1992

The Revenue Traders (Accounts and Records) Regulations, specifies the records and accounts that traders dealing in ‘Excise goods’ or who are required to compile an Excise Duty Account must keep and maintain.

For details of the Revenue Traders (Accounts and Records) Regulations 1992 (RTR) see HCOTEG33600