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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
, see all updates

Measurement: Scope of guidance

This section deals with the means of measuring oil (together with their accuracy) used to account for duty on oil or to control it for revenue purposes.

This distinction is important, since at times we are not interested just in measuring a quantity or volume of oil in order to determine an actual amount of duty, but because we want instead to control the oil as it may later be delivered at a reduced or nil rate of duty, having been either fully or partially ‘rebated’ or relieved of duty.

Please note, that whilst this section is focused on mineral oils, the principles and guidance on measurement it contains, may be applied equally to fuel oil substitutes, fuel additives and to biofuels.

The Energy Institute’s Petroleum Measurement Papers (See HCOTEG171500) apply equally to these products.


  • A Guided Learning Unit on ‘Measurements’: Reference 003200 is now available in Online Learning
  • A Guided Learning Unit on ‘Health and safety’: Reference 011695 is now available in Online Learning.

Other guidance

  • HCODA (X-99 Oils Duty Assurance )
  • HCOBIG Biofuels Assurance