Updates - Oils Technical Manual - HMRC internal manual

2026

1 April 2026 published amendments

Relevant Law: Hydrocarbon oil (Designated Markers) Regulations 1996

Amendments made following the 2023 changes to fuel markers.

Tables: table R: specimen letter - refusal of application to use rebated fuel as road fuel

Updated following April 2022 legislative changes.

Introduction and overview of oils activity: roles and responsibilities: Mineral Oils Relief Centre (MORC) Approvals and Repayments

Updated following change of roles in MORC and OAT.

2025

8 September 2025 published amendments

Introduction and overview of oils activity: roles and responsibilities: Border Force National Frontier Approvals Unit (NFAU)

The team is now called Border Force National Frontier Approvals Unit (NFAU). This replaces all previous references to the National Approval Unit (NAU). Functions and contact details remain unchanged.

29 May 2025 published amendments

Marking: other information: contents

Archived page as HCOTEG122230 already present on HCOTEG122200 contents and HCOTEG122310 added to HCOTEG120000 contents

Marking: contents

Replaced HCOTEG122300 with HCOTEG122310 which was archived as that contents page only listed this one page

2024

27 March 2024 published amendments

Introduction and overview of oils activity: where do staff involved with Fuel Duties work?

Technical and business queries email added