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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: Submission of HO10 warrants and making payment

The deferment accounting period for excise duty is from 0000 hours on the 15th day of each month to 2400 hours on the 14th day of the following month.

Payment day is the last business day of the latter month.

The Central Accounting Point (CAP) must ensure that the HO10 Warrant is received by the Central Deferment Office (CDO) accounting centre in Southend * ( see below for address ) and payment made in accordance with the timescales laid out in Notice 179 para 11.5

A fully completed HO10 Warrant gives details of the total quantities of oil removed from duty suspended warehouse by tax type code and the gross amount of duty payable in Part 1.

The quantity of oil delivered is to be assessed in litres at 15ºC ( Standard Temperature ), for further information see Notice 179, paragraphs 4.2 to 4.4

Any applicable duty credits and rebates are shown as deductions in Part 2, in order to arrive at a net amount for duty payment or reclaim.

On 31s t May 2012 the Board of Bacs Payments Schemes introduced a cap of £20 million on the amount which can be collected in any one BACS debit or credit.

Therefore payments of deferred duty should be made in the following ways :

N.B. the timescales for submitting the HO10 warrant depend on the method of payment, see Notice 179 para 11.5 for further details. A NIL return must still be submitted if no liability has been accrued. All HO10 warrants must be signed in accordance with Notice 179 paragraph 11.6.

The HO10 warrant comprises 3 copies, which after processing by the oils accounting centre, are for use as follows:

copy 1: sent to CDO accounting centre, Southend.

copy 2: also sent to CDO, who forward it to the CAPO (usually the CRM with responsibility for that business).

copy 3: this was also sent in, stamped upon receipt by CDO, and returned by post to the deferment holder’s CAP, but now the business should simply retain it for their own records, saving unnecessary administration and postage costs by CDO.

The procedure to be followed by traders in respect of accounting errors determined after the goods have been delivered from warehouse may be found in Notice 179.

  • Central Deferment Office (CDO) Oils Team,

6 Floor South West Alexander House
21 Victoria Avenue
SS99 1AA