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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Deliveries from Warehouse: Delivery records


The records at an installation must include a copy of each delivery note issued, or a full record of the prescribed particulars shown on each. If the delivery note is prepared later, the delivery records at the time of delivery of the oil must include all the prescribed particulars for use in preparation of the delivery note.

Meter print outs

If ticketprinting devices are used to print details of deliveries in delivery notes or on documents to be used subsequently in preparing delivery notes, the printed quantities will be accepted only when adequate steps are taken to ensure reasonable agreement with the totaliser reading in the meter register. The revenue account may be based on the ticket-printer totals, provided that any differences do not exceed 10 litres per month or are otherwise adequately explained.

Computerised meter print-outs

At installations where accounting is by computer, delivery notes may be printed either mechanically or electronically. If oil companies’ accounts are based on the totals of delivery notes, because of computerised accounting, provision must be made for duty to be assessed by reference to the totals of the meter aggregate differences, adjusted for non-dutiable deliveries.

Change of documents

There is no objection to a carrier changing or allowing a change of the accompanying documents or dispensing with them en route, but traders are to be advised that this action could lead to prolonged investigations if oil being delivered is not accompanied by an acceptable delivery note or alternative document.