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HMRC internal manual

Oils Technical Manual

Appendices: Abbreviations

Abbreviation Meaning
   
A&CG Accountant and Comptroller General
AAD Administrative Accompanying Document. Pre-EMCS paper control document for the movement of excise goods between approved premises in the EU
AAFES (United States) Army and Air Force Exchange Service
ALG Automatic Level Gauge/Automatic Tank Gauge. Instrument attached to a tank that measures the level of product and displays it mechanically at the tank side, or now electronically in a control room
AS Audit Specialists, either part of LB, based in urban centres, or part of Local Compliance’s regional Systems Evasion and Audit Teams (SEAT)
ASTM American Society for Testing Materials. Recommends standard methods for testing many substances e.g. hydrocarbons. In association with other bodies it publishes conversion tables, e.g. for the effects of temperature and pressure on volumes of oil
ATG Automatic Tank Gauge - See ALG
AVCAT Aviation Turbine Fuel used by Naval carrier based aircraft. This falls within the definition of kerosene
AVGAS Aviation Gasoline. Aviation spirit used in piston engine aircraft
AVTAG A wide cut fuel for use in turbo-prop aircraft. It is defined for UK Excise Duty purposes in HODA s6(4)
AVTUR Aviation turbine fuel. Kerosene delivered unmarked and un-dyed at the fully rebated rate of duty for use as fuel for aircraft engines
BACS Bankers Automated Clearing System
BPA British Pipeline Agency Ltd
CAA Civil Aviation Authority
CAP Central Accounting Point
CAPO Central Accounting point officer. The officer/team responsible for auditing Head Office records.
CAT Cumbernauld Accounting Team. Part of Finance / DMB. Receives payments for the smaller types of return
CCL Climate Change Levy
CCM Customer Compliance Manager within Large Business. Formerly known as Customer Relationship Manager (CRM)
CCP Cross Country Pipeline
CDO Central Deferment Office in Southend.
CEGRA The Customs and Excise Duties (General Reliefs) Act 1979
CEMA Customs and Excise Management Act 1979
CHP Combined Heat and Power
CHAPS Clearing House Automated Payment System
CI Criminal Investigation. Part of Enforcement & Compliance
CITEX Customs, International Trade & Excise. Part of Local Compliance
CMCD Tariff Commodity Code
CNG Compressed Natural Gas
CPC Customs Procedure Code
CSO Compulsory Stocking Obligation
CS&TD Customer Strategy & Tax Design - includes Excise Policy, which are split into Delivery and Design
DAN Deferment Approval Number.
DD Duty deferment. Allows a trader to account for dutyafterwards on an HO10, rather than as soon as the oil leaves duty suspension.
DERV Fuel for a Diesel Engined Road Vehicle.
DfT Department for Transport
DTR Departmental Trader Register
DMB Debt Management and Banking - now generally called Finance, or Corporate Finance
EI Energy Institute (formerly the Institute of Petroleum). A society that keeps under review the techniques and equipment used for measurement, safety, engineering etc. in the oil industry
ELTT Excise Legal and Technical Training Programme
EMCS Excise Movement and Control System
EPSS Allows a compliant trader with duty deferment approval to move goods without having to provide an expensive movement guarantee for the duty
ESC Extra Statutory Concession
EPD Energy Products Directive
EU European Union
Eurofins Formerly known as LGC, and before that, the Laboratory of the Government Chemist. They analyse samples of oil when there is doubt over its status, e.g. it is suspected of having had markers or dyes removed.
EWER Excise Warehousing (etc) Regulations 1988
FA Finance Act
FIS Fraud Investigation Service. Includes MET (RFTU)
FSC Financial Securities Centre
GLU Guided Learning Unit
GOMC Gas Oil Marker Concentrate. Commercially available solution that enables companies to mark oil requirements by addition of 1 litre of solution to 1000 litres of gas oil (red diesel).
GPSS Government Pipeline and Storage System
H&S Health and Safety
HMDP Regs The Excise Goods (Holding, Movement & Duty Point) Regulations 2010. This introduced EMCS into UK law, and meant there was no need to retain EGAD or DSMEG for tax point and paperwork regulations respectively
HMRC Her Majesty’s Revenue and Customs
HODA Hydrocarbon Oils Duties Act 1979
HOMR Hydrocarbon Oil (Marking) Regulations 2002
HOR Hydrocarbon Oil Regulations 1973
HPLC High Performance Liquid Chromatography
IBC Intermediate Bulk Container. A square plastic container that holds 1000 litres of oil enclosed in a metal frame
IOM Isle of Man
ISBC Individuals and Small Business Compliance - part of Customer Compliance Group (CCG)
KMC Kerosene Marker Concentrate. Commercially available solution that enables companies to mark oil to requirements by addition of 1 litre of solution 10000 litres of kerosene
LB Large Business. Used to be Large Business Service (LBS) - part of Customer Compliance Group (CCG)
LNG Liquefied Natural Gas.
LOFF Light Oil Supplied as Furnace Fuel
LPG Liquefied Petroleum Gas. General description of propane, butane or propylene or mixtures of the three. Liable to excise duty when put to road use.
MDO Marine Diesel Oil, usually a blend of Gas Oil and heavier fractions.
MET Mobile Enforcement Team - name for RFTU (see below) from April 2018.
MGO Marked (Rebated) Gas oil. Gas oil that is dyed and chemically marked to attract the rebated rate of duty. (Not for use as road fuel)
MHFW Motor and Heating Fuel Warehouse
MID Measurement Instruments Directive
MLC Monetary Liability Code
MoD Ministry of Defence
MoD (N) Ministry of Defence (Navy)
MOGAS A common trade term for petrol  - (Mineral Oil) Gasoline and Aviation Spirit.
MORC Mineral Oil Reliefs Centre,  at Newcastle until 2018, when it moved its duties gradually to Glasgow BT Ops. Advises on all Oils Relief schemes, processes claims for relief, and fulfils other duties such as registration / approval, deregistration, and processing of the three Fuel Duty returns - the HO10, HO930 (biofuels) and the C&E930a (gas as road fuel)
MPE Maximum Permitted Error
NATO North Atlantic Treaty Organisation
NCU National Co-ordination Unit
NG Natural Gas
NRU National Registration Unit
NVC National Verification Centre
PD Positive Displacement
RC Registered Consignees / Consignors. Replaced REDS importers and exporters on the introduction of EMCS
RDCO Registered Dealer in Controlled Oils
RFTO Road Fuel Testing Officer - may be renamed to Mobile Enforcement Officer from April 2018
RFTU Road Fuel Test Unit. A mobile unit responsible for testing the fuel in road vehicles in order to detect misuse (renamed Mobile Enforcement Team from 1 April 2018).
RIS Risk & Intelligence Service, part of Customer Compliance. RIS PCD (Profile & Case Delivery) select and enhance visits with background information. There is also RIS A&I (Analysis & Information), RIS Intel Bureau (Intelligence & Information), and RIS I,D&I (Inteliigence, Development & Integration)
RMP Remote Marking Premises. Premises approved by HMRC to mark oil past the duty point. Duty rebate can be claimed following marking
RRMR The Hydrocarbon Oil (Registered Remote Markers) Regulations 2004
RTC Rail Tank Car. Several RTC’s usually make up a train for the transport of bulk deliveries
RTR The Revenue Traders (Accounts and records) Regulations 1992
RTW Road Tank Wagon. Road tanker used for distribution of bulk liquids
SAV Standard Average Value. Value used to account for VAT on Oil when no transaction value is available. SAV’ are duty inclusive values agreed between the oil industry and VAT Policy Directorate. No longer used.
SEED System for the Exchange of Excise Data. EU database containing details of all traders approved for the movement of excise goods
STA Standard Temperature Accounting. The process of converting bulk or natural litres at 15ºC (standard litres) which is the unit of quantity for excise duty purposes
TTC (Excise) Tax Type Code
TRC Temporary Registered Consignees. Replaced Occasional Importers on the introduction of EMCS
UKOP United Kingdom Oil pipeline. A commercial pipeline system operated and managed by BPA
UoE Unit of Expertise - for Fuel Duty, there is now only a virtual UoE which can help ISBC and other Fuel Duty officers with technical queries by email or telephone. There are however other technical resources available.
USNX United States Navy Exchange
VEF Vessel Experience Factors
VISION VAT information System Inter-Office Network
VOC Volatile Organic Compounds
WOWGR Warehouse-keepers and owners of Warehoused Goods Regulations 1999