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HMRC internal manual

Oils Technical Manual

Central accounting points: introduction

Companies delivering oil from duty-suspended warehouses for home use under excise duty deferment arrangements must submit an HO10 return for those deliveries, and must make payment at the end of each accounting period.

Each company must nominate an office where accounting information is collated from the delivery site(s) in order to compile the HO10. This nominated office is known as the ‘Central Accounting Point’ (CAP). Although usually located at the company head office, the CAP can be located wherever the trader considers the records are available to perform the function properly.

Main functions carried out at the Central Accounting Point


  • collation of all dutiable delivery details;
  • collation of all duty credit and rebate details;
  • submission of HO10 returns to the Department;
  • payment of duty to the Department;
  • maintenance of the deferment guarantee to ensure its sufficiency;
  • maintenance of records sufficient to allow proper control of their CAP responsibilities and to demonstrate compliance with the requirements of Notice 179.

For further details of those functions carried out by a trader at their CAP see HCOTEG132250