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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: Other adjustments to the excise duty liability

Various situations can arise after the delivery of product from a refinery or warehouse that can result in a change in duty liability. There may be additional duty due or a claim for a duty credit; for example - Pipeline Duty Adjustment Statements.

Notice 179 sets out the accounting procedures that traders should adhere to.

If a trader realises, after submitting the HO10 for payment that a mistake has been made with the declared duty liability, then the Central Accounting Point Officer (CAPO) should be informed immediately. It is important to decide if the adjustment relates to an occurrence in the current period or from a past period.

Although mistakes with the declared duty liability of less than £2,000 in the current period can be adjusted on the HO10, HMRC must be informed of those over £2,000.

If required an excise assessment form (EX601) for the amount due is raised by the CAPO and must be presented without delay to Central Deferment Oils Team, Southend.

(Further guidance on issuing excise assessments can be found in HCODA (X-99 Duty Assurance and X-51 Excise Assessments).