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HMRC internal manual

Oils Technical Manual

Traders accounts, records and returns: Scope of guidance

This section of the guidance covers oil traders’ accounts, records and returns.

It is intended to assist oils assurance teams and other officers responsible for oils producer’s premises (refineries) and oil warehouses and others involved in the export of oils.

For specific information on the use of computerised systems see the section on ‘Computer Systems’ in this guidance HCOTEG180000.


A Guided Learning Unit on ‘Duty Accounting’: Reference 003203 is now available in Online Learning.