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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Traders accounts, records and returns: Removals from warehouse

Removals to other duty-suspended warehouses

For movements made under duty suspension, Form W8 should be used and the normal W8 procedures followed.

Removals to the Isle of Man

If oil is removed for deposit in a warehouse in the Isle of Man, the normal procedure governing removals to other warehouses should be followed. Although it is not expected to be the normal practice, oil may be delivered under duty-suspension for immediate home use in the Island. (See Notice 179, paragraph 7.4)

Deliveries of Tied oil

For deliveries of tied oil, a separate record is required. Traders should be encouraged to show the consignee’s approval number in addition to the name and address. (See Notice 179 paragraph 7.2)

Deliveries of unmarked rebated gas oil and unmarked rebated kerosene

Deliveries of these oils to authorised persons should be shown separately.

Removals from Class A producers’ premises

Removals under duty-suspension from non-warehouse storage at the premises of Class A producers to another duty-suspended installation are not to be included in the record.