HCOTEG140750 - Traders accounts, records and returns: Excise Notices
Excise Notice 179
This guidance should be read in conjunction with Excise Notice 179, as the Notice contains most of the information on mineral oils required for reference by both members of the oils trade and HMRC officers involved in assurance activities.
- Part 7 covers delivery procedures.
- Part 9 covers cross country pipelines.
- Part 10 covers deferment of excise duty.
- Part 11 covers payment of excise duty.
- Part 13 covers accounts and records.
- Appendix K lists delivery notes and alternative delivery documents, including the statements and particulars required.
Excise Notice 206
Excise Notice 206 - Revenue traders’ records, explains which records must be kept by traders involved with goods or services liable to excise duty.
VAT Notice 48
VAT Notice 48 - Extra Statutory Concessions provides details of all HMRC Extra Statutory Concessions (ESCs) that remain in force.