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HMRC internal manual

Oils Technical Manual

Receipts into Warehouse: Scope of guidance

This section of the guidance covers both the receipt of oil into duty-suspended warehouses in accordance with Notice 179 Part 5, and the return of duty-paid oil to duty-suspended warehouses (paragraph 5.8.4) and to remote marking premises (paragraph 5.8.5).

This guidance should be read in conjunction with Notice 179 as the notice now contains most of the information on oils required by both members of the Oils trade and those staff involved in assurance for reference.

This section is intended to assist oils assurance teams and other officers responsible for oils (Motor and Heating Fuel) warehouses.


A Guided Learning Unit on ‘Receipts’: Reference 003204, is available in Online Learning.