HCOTEG143250 - Traders accounts, records and returns: Traders' returns
Returns required
Excise Notice 179 part 13 details how revenue traders must retain in their commercial records information previously contained on official return forms.
Signatory to excise duty declarations
See Excise Notice 179 paragraph 11.6 for details of who may sign duty declarations and the requirements for authorised signatories.
Period covered by returns
The accounting period for excise duty deferment is from midday on the 15th day of each month to midnight on the 14th day of the following month. Traders must strictly observe the directions given in Excise Notice 179 paragraph 10.6.
Other records required by this part must be maintained for each calendar month or such other period as you may allow.