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HMRC internal manual

Oils Technical Manual

Traders accounts, records and returns: Other record keeping requirements

Use of skeleton records

You may allow written application under Notice 179 paragraph 13.4.2. iv.

Skeleton records may be supported by any documents (either originals or clear and legible copies) which provide all the details omitted from the record. They must be supported by an “add-list” reconciling the separate documents with the totals in the record. Copy delivery notes and “add-list” totals must be additional to any similar documents submitted as certificates of receipt, required for retention with traders’ accounts, or bearing a tied oil certificate required by Notice 179.

Any concession must be advised to the trader in writing. The letter of authority should:

  • Specify the documentation which will be accepted and the record to which it relates;
  • Require that all documents provided are fully legible;
  • Make clear that the departure from normal requirements is a concession which may be withdrawn at any time.

Use of delivery schedules in conjunction with the record of removals from warehouse W8 procedure

W8s may be scheduled if the product is of low risk.

Removals for export or shipment as stores or use on board vessels on marine voyages

If all or part of a consignment is not shipped and is returned to the despatching warehouse, only the net quantity shipped need be included.

Consignments liable to customs duty should be clearly marked “Customs duty” or “CD”.

Balanced Stock Account

Balanced accounts must be kept by all traders except certain producers (see HCOTEG145000 ‘Synthesis Refineries’).