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HMRC internal manual

Oils Technical Manual

Central accounting points: Scope of guidance

This section provides guidance to those staff involved in the control of traders’ activities at Central Accounting Points (CAPs) i.e. nominated Central Accounting Point Officers (CAPOs), now more commonly referred to as tax specialists.


Notice 101

Notice 101 (HMRC website) - ‘Deferring duty, VAT and other charges’, explains how payment of excise duty on removal to home use may be deferred.

Notice 179

Notice 179 (HMRC website) - ‘Motor and Heating Fuels: General Information and Accounting for Excise Duty and VAT’, provides further information on oils and gives details of the deferment system.

Notice 206

Notice 206 (HMRC website) - ‘Revenue traders’ records’, explains which records are required to be kept by those traders involved in any way with goods or services liable to excise duty.

HCODA (X-99 Oils Duty Assurance)

HCODA provides further information on both oils and on duty deferment.


A Guided Learning Unit on Duty Accounting: Reference 003200 is available now in Online Learning.