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HMRC internal manual

Oils Technical Manual

Marking: Other Information: Records and Accounts

Duty accounting and processing

The procedures, forms and documents for the marking of oils are covered in more than one section in this guidance.

For further information on duty accounting and processing please see those Sections on ‘Central Accounting Points’ HCOTEG130000, and on ‘Traders Accounts, Records and Returns’ HCOTEG140000 

These should be read in conjunction with the information contained in Notice 179 

Accounting for oils marked at duty suspended warehouses and registered remote marking

Traders responsibilities for accounting for the receipt, use and stocks of composite marker solutions for gas oil and kerosene is covered in section 8 of Notice 179

The records specified in Notice 179 paragraph 8.7 should be kept where Gas Oil Marker Concentrate (GOMC) is delivered to a duty-suspended or partially duty-suspended installation and a credit of duty claimed.