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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: Budget changes

If duty rates on oil change in the Budget the Central Accounting Point must submit two HO10 forms for that period.

The first HO10 form, at the pre-budget rate will cover the period from the 15th of the month until the time that the new rates take effect.

The second HO10 form, at the new rate, covers the period from the time when the new rates come into force until the normal period end.