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HMRC internal manual

Oils Technical Manual

Receipts into Warehouse: Receipts from customers’ tank cleaning services: Credit of duty

Returned oil treated in remote marking premises

Credit of duty is not to be granted or additional duty charged when contaminated rebated oil in these duty-paid premises is simply flushed into rebated oil stocks. See HCOTEG72000 ‘Duty paid oil returned to Remote Marking Premises’.

Receipts from flushings

Oil used to flush road and rail tankers prior to loading and which is ultimately returned to warehouse may be allowed credit of duty provided it is measured on delivery.