Skip to main content
HMRC internal manual

Oils Technical Manual

HCOTEG200500 - Other sources of information: Notices

Notices

Excise Series

  • Notice 75 - Using rebated fuels in vehicles and machines
  • Notice 76 - Excise duty on gas for use as fuel in road vehicles
  • Notice 172 - Excise duty drawback on ship and aircraft oil stores
  • Notice 175 - Motor and heating fuels used to generate electricity: relief from Excise Duty 
  • Notice 179 - Motor and heating fuels: general information and accounting for Excise Duty and VAT
  • Notice 179A - Aviation turbine fuel 
  • Notice 179E - Biofuels and fuel substitutes 
  • Notice 183 - Repayment of Excise Duty on heavy oil used to grow horticultural produce
  • Notice 184A - Get relief for mineral oil put to certain uses 
  • Notice 184B - Rebate of duty on light oil used as furnace fuel 
  • Notice 192 - Registered dealers in controlled oil
  • Notice 197 - Receive goods into and remove goods from an excise warehouse 
  • Notice 203A - Registered Consignees
  • Notice 204A - Temporary Registered Consignees
  • Notice 206 - Revenue traders' records
  • Notice 207 - Excise Duty Drawback
  • Notice 209 - Civil penalties: fixed, geared and daily 
  • Notice 263 - Relief from fuel duty for marine voyages
  • Notice 554 - Fuel used in private pleasure craft and for private pleasure flying

VAT Series

  • Notice 701/19 - Fuel and Power
  • Notice 702/8 - Fiscal Warehousing
  • Notice 431 - VAT relief for suppliers to visiting forces
  • Notice 703 - VAT on goods exported from the UK

Customs guidance

  • How to use your duty deferment account
  • Apply to delay or pay less duty on goods you import to process or repair 
  • Special procedure: customs warehousing 
  • Apply to pay less duty on goods you import for specific uses 

General

  • Compliance checks: Excise visits – CC/FS16
  • About compliance checks: CC/FS1a
  • General information about compliance checks into excise matters – CC/FS1d
  • Disagree with a tax decision or penalty
  • Climate Change Levy: detailed information