HCOTEG173500 - Measurement: security of equipment and contingencies for loss of power
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Security of equipment and contingencies for loss of power
All measuring equipment must be secure from tampering, to the extent that:
- Any bolts and screws giving access to the workings of a meter should be sealed with wire passed through holes in bolts and sealed with a crimped on lead seal (a trader’s own seal). There may be alternatively a system which automatically detects interference with the meter, such that any attempts of unauthorised access to the meter will cause a system alarm and stop any product flow.
- Any tools to open and or to adjust meters should be kept under controlled access by the trader.
- Wires, computers and computer terminals and printers contributing to readings taken for revenue accounting purposes must be free from either deliberate or inadvertent interference.
- For powered equipment, there must be adequate warning of power failure and back-up systems in place to take readings, where a power failure occurs.
- Where there is a power failure the system must retain the reading that last passed through it for later recovery.
- Computer or powered equipment must not be capable of being switched off independently.
Whilst traders have the same interest as HMRC in ensuring that the full amount of dutiable product sold is measured, this does not rule out internal fraud or lack of vigilance on the part of the trader, especially where the product is controlled but there is either no duty or a nil rate of duty.