Traders accounts, records and returns: Traders' returns
Notice 179 part 13 details the format in which revenue traders must retain in their commercial records, the information previously contained on other official return forms.
Signatory to excise duty declarations
See Notice 179 paragraph 11.6. If any return requires continuation sheets, each sheet should be numbered consecutively, the totals carried forward and the signature given on the sheet bearing the total for the month.
If duplicate returns are prepared, each copy must be signed unless it is a carbon copy, when a carbon copy signature may be accepted.
Period covered by returns
The accounting period for excise duty deferment is from the 15th day of each month to the 14th day of the following month. Traders must strictly observe the directions given in Notice 179 paragraph 10.6.
Other records required by this part must be maintained for each calendar month or other such period as you may allow.
Local printing of certain HO 65 Forms
Form HO65 - ‘Summary sheet and claim form for refund on duty for hydrocarbon oil. Deliveries to approved MoD (Navy) Oil Fuel Depots, US Forces, US AFFES/USNX’ is used insufficiently to justify national printing and this should be produced locally instead.