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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
, see all updates

Traders accounts, records and returns: Forms HO9 and HO10

Form HO9: Claim for rebate of duty

Rebate in respect of oil marked or delivered under marking waiver at remote marking premises may be claimed by completing an individual or omnibus Form HO9 as described in Notice 179 paragraph 13.4.1.ii. The form should be completed and distributed as directed in Notice 179 paragraph 8.17.

There are some instances where Form HO9, which is a claim to rebate as well as a declaration of marking, is not to be completed by the marking trader. Such instances include when AVTUR (which is high grade kerosene) is marked to become marked kerosene (MKO) and also when contaminated or accidentally mixed rebated oils are dealt with at Remote Marking Premises.

Form HO10: Duty Deferment account warrant for home use

See HCOTEG132320 in the Section on ‘Central Accounting Points’ in this Guidance.