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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Introduction and overview of oils activity: Duty accounting and processing

The procedures, forms and documents for duty accounting and processing are covered in more than one section in this guidance.

For further information on duty accounting and processing please see in particular those Sections on ‘Central Accounting Points’ HCOTEG130000, ‘Traders Accounts, Records and Returns’ HCOTEG140000, ‘Deliveries from Warehouse’ HCOTEG90000 and on ‘Deficiencies in Warehoused Oil’ HCOTEG150000.

These should be read in conjunction with the information contained inNotice 179 ‘Motor and Heating fuels: General Information and Accounting for Excise Duty and VAT’.