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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Central accounting points: Details of those functions carried out by the trader at the CAP: Collation of all dutiable delivery details

It is a condition of their excise duty deferment approval that traders must give prior notification to us of the locations from which they intend to remove duty-suspended product.

The trader’s Central Accounting Point (CAP) must ensure that they receive from each of these locations a schedule of deliveries for all methods of removal. Warehouse-keepers are required to submit a duty deferment liability statement to:

HMRC, LB Oil & Gas Team, Bush House, Strand, London WC2B 4RD

The schedule must inform the CAP of the descriptions and quantities of products removed and also the resultant excise duty liabilities for debit against their deferment account.

Warehouse-keepers must ensure that this information is advised to each deferment holder’s CAP within 3 working days after the end of the excise duty deferment period so that they can calculate the total deferred liability in good time to complete the HO10 warrant.

If a particular location has not incurred any liability in a period a ‘NIL’ return must be obtained by the CAP to substantiate this. Warehouse-keepers also have a responsibility to provide ‘NIL’ returns.