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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 used to be asked to submit two HO10 forms for that period, when they were in paper format.

The first HO10 form, at the pre-budget rate covered the period from the start of the accounting period - the 15th of the month - until the time that the new rates took effect. The second HO10 form, at the newly changed rate, covered the period from the time when the new rates came into force until the normal period end.

The form changed to officially-approved Excel format in late 2016. It would now be simple to send in two Excel forms by email, one with the old rates in force, up to the time of the Budget, and one with the new rates. However, there have been no rate changes since the end of the paper form, up to 2018.

In mid-2018, the intention is that there will also be an i–Form option for users. Because the i-Form data - and the Excel form data, if anyone continues to use it - will be input into a new database using new software, this may signal the end of two HO10s in a period in which there is a rate change. The database is at present unable to accept two returns in one accounting period. A workaround will be applied - possibly the omission of the rate of duty in that particular period.