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HMRC internal manual

Oils Technical Manual

Central accounting points: Details of those functions carried out by the trader at the CAP: Remote marking

Remote marking

When marking of duty paid kerosene or gas oil has taken place at a remote marking premises (RMP), a claim to rebate of duty is usually made on form HO9 (For further information see the Sections on ‘Marking’ and on ‘Traders Records, Accounts and returns’ in this guidance, together with Notice 179).

The CAP will receive the original copy of the HO9 from the RMP, containing details of the product marked, the quantity, date of original duty payment and the date marking took place. The CAP completes part two (the rebate claim) of the HO9 and may then offset the rebate on the HO10 return.