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HMRC internal manual

Oils Technical Manual

Deficiencies in Warehoused Oil: How are discrepancies due to errors in measurement to be treated?

The following is intended to build upon and to clarify the information given in Public Notice 179 at paragraph 14.5

Adjustment of accounts and returns

Where a gain is due to an over-measurement on despatch or an under-measurement on receipt, it will normally be necessary to include the quantity involved in the duty-suspended stocks at the premises where the error arose and to amend the records. In each case where such adjustment is necessary, HMRC will advise the trader as appropriate.

Under-measurement on dispatch will result in a loss which will be chargeable. Similarly over-measurement on receipt will also result in a loss.

HMRC may, if satisfied by the evidence, allow amendment of the warehouse and removal accounts, but will not initiate or require such adjustment(s).

Recurring measurement problems

At premises where accurate accounting for oil on receipt or delivery is made difficult by recurrent errors in measurement, the approved person will be required to provide improved facilities for measuring oil. Special temporary arrangements will be considered where these would enable better use to be made of existing facilities in periods before improved equipment can be installed or where satisfactory equipment is not available.

Regulation 14 of The Hydrocarbon Oils Regulations 1973, gives officers the power to require particular means of measurement and calibration. See HCOTEG31750