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HMRC internal manual

Oils Technical Manual

Traders accounts, records and returns: Computerised accounts


Most oil companies use centralised computer systems. Officers requiring any details of these systems may consult the relative Central Accounting Point Officer (CAPO).

New computer systems and amendment of existing computer systems

Any proposal by the trader to introduce a new computer accounting system, or to modify an existing system which affects revenue accounting, should be discussed with Audit Service.

Note that oils revenue traders do not need our approval before using a computer for revenue accounting (see paragraph 13.4.2.ii of Notice 179). See also the section on ‘Central Accounting Points’ in this guidance HCOTEG130000.

Bear in mind the following:

  • the proposed system must be adequate for official needs, if necessary an Audit Specialist should be contacted;
  • there must be adequate checking of input data;
  • the accounts and return must be capable of verification by the oils assurance officer; and
  • a fall back system must exist which, in the event of partial or complete computer failure, will provide accurate and complete revenue returns and/or warrants.

Special report

A special report should be made to an Audit Specialist in the event of any serious difficulty arising out of the installation, operation, or verification of any computerised accounting system which cannot be resolved locally, or if any error or incident arises which indicates a weakness in the security of the system.