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HMRC internal manual

Oils Technical Manual

Traders accounts, records and returns: Producers

Operation accounts

A producer must comply with the directions of Notice 179 Part 13, as they apply to oil received for processing, used in operations for feedstock or fuel, and produced or delivered from operations.

If the plant in which the operations are conducted is covered by a warehouse approval, the directions applicable to warehouse records and accounts apply.

Use of non-warehouse vessels and plant

If a producer makes use of non-warehoused storage or processing vessels or plant, the directions of this section apply as to the extent and method of record-keeping.

Maintenance and production of records

See HCOTEG132500 in the section on ‘Central Accounting Points’ of this guidance.

Retention of Records

See Notice 206 ‘Revenue Traders Records’