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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
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Relevant Law: Hydrocarbon Oil (mixing of oils) Regulations 1985

Amends the Hydrocarbon Oil Duties Act 1979 Regulations 2, 43.

Section Section title Summary and comments
     
2 Interpretation See section 20A of the Hydrocarbon Oil Duties Act 1979 for definitions of mixing.
3 Application Applies to oil on which duty charged or rebated on (even if the rebate means no tax payable). In effect this is all controlled oils.
4 Approval Says traders have to write to us for approval and we can impose conditions or cancel it.
5 Security We can ask for a monetary security.
6 Charge to duty and allowance Establishes the duty point at the time it is mixed.
7 Furnishing of returns …on last business day of the month or the day of the month deferments are sent in for payment.
8 Payment of duty …with the return and for any earlier unpaid duty. Duty deferment not available
9 Allowances …can be offset against the duty due on the return