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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
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Traders accounts, records and returns: Duty deferment traders: Accounting for oils marked at duty-suspended warehouses and remote marking premises

At each approved premises where oil is marked, accounts must be kept as directed in Notice 179 Section 13.

Traders’ responsibilities for accounting for the receipt, usings and stocks of composite marker solutions for gas oil and kerosene are stated in Notice 179 Part 8.

The records specified in Notice 179 paragraph 8.7 should be kept where Gas Oil Marker Concentrate (GOMC) is delivered to a duty-suspended or partially duty-suspended installation and duty credit claimed.