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HMRC internal manual

Oils Technical Manual

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HM Revenue & Customs
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Tables: table M - the flow of accounting documents to the Central Accounting Point (CAP) (Text Version)

A: Receipt of Documents at the Trader’s Central Accounting Point (CAP)

Document From To
     
Removal Schedules Refinery Warehouse  
Trader’s Central Accounting Point    
  Removal Schedules Direct Import Warehouse Premises
  Duty/Rebate Claims Remote Marking & Shippers
  Pipeline Adjustment Schedules Pipeline Operators & Shippers

Removal Schedules from Refinery Warehouses and Direct Import Warehouse Premises, Duty/Rebate Claims from Remote Marking & Shippers, and Pipeline Adjustment Schedules from Pipeline Operators and Shippers are all received at the Trader’s Central Accounting Point.

B: Processing at the Central Accounting Point (CAP)

The Trader’s Central Accounting Point uses the information contained on the Duty/Rebate Claims and Removal and Pipeline Adjustment Schedules to complete their HO10 Warrant in triplicate.

C: The Flow of Documents from the Trader’s Central Accounting Point (CAP)

Document From To
     
HO10    
Trader’s Central Accounting Point  
Central Deferment Office, (Oils Team) Southend  
  Removal Schedules
  Duty/Rebate Claims
  Pipeline Adjustment Schedules

On completion the HO10’s, together with the Duty/Rebate Claims and Removal and Pipeline Schedules are sent to the Central Deferment Office (Oils Team), Southend.

See HCOTEG213275 for a Diagram which illustrates the flow of accounting documents to the Central Accounting Point