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HMRC internal manual

Oils Technical Manual

Traders accounts, records and returns: Notices

Notice 179

This guidance should be read in conjunction with Notice 179 as the notice now contains most of the information on Mineral Oils required for reference by both members of the Oils trade and those staff involved in assurance.

Notice 179, part 13 covers revenue accounts and records.

Notice 179, part 4 directions apply to excise duty.

Notice 179 part 7 covers deliveries.

Notice 179 part 9 covers the duty adjustment procedure and returns for operators of cross country pipelines

Notice 179, Appendix K lists delivery notes and alternative delivery documents: statements and particulars required.

Notice 206

Notice 206 (HMRC website) - Revenue traders’ records, explains which records are required to be kept by those traders involved in any way with goods or services liable to excise duty.

Notice 48

Notice 48 (HMRC website) - Extra Statutory Concessions gives details of all HMRC Extra Statutory Concessions (ESCs) in force at the time of going to print. These are gradually being removed where possible.

Notice 171

Notice 171 (HMRC website) - Hydrocarbon Oils: Customs Duty covers the payment of customs duty.