Guidance and regulation

Find out the UK's requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.

• From: HM Revenue & Customs
• Updated: 31 January 2024

Use these road fuel charges from 1 May 2023 on your VAT return, to account for private consumption of fuel on a business vehicle.

• From: HM Revenue & Customs
• Updated: 21 April 2023

Find out when you can use rebated diesel, biodiesel or kerosene in vehicles and other machinery.

• From: HM Revenue & Customs
• Updated: 18 January 2024

Find out how to submit your returns as a registered dealer in controlled oils (RDCO).

• From: HM Revenue & Customs
• Updated: 3 April 2023

When you must use the Excise Movement and Control System (EMCS), and how to register and enrol.

• From: HM Revenue & Customs
• Updated: 19 October 2023

How to move, store and trade duty-suspended and duty-paid excise goods.

• From: HM Revenue & Customs
• Updated: 24 March 2023

Find out about the registered dealers in controlled oil (RDCO) scheme.

• From: HM Revenue & Customs
• Updated: 12 February 2024

Use these road fuel charges from 1 May 2022 on your VAT return, to account for private consumption of fuel on a business vehicle.

• From: HM Revenue & Customs
• Updated: 21 April 2022

How to get relief from excise duty on oil used in certain ways using the Industrial Relief Scheme, also known as the Tied Oils Scheme.

• From: HM Revenue & Customs
• Updated: 5 February 2024

Find out about the legal definitions of biofuel products, excise duty rates and the roles and responsibilities of producers from 1 April 2022.

• From: HM Revenue & Customs
• Updated: 31 January 2024

Register as an owner of duty suspended goods held in an excise warehouse or as a Freeport owner of excise goods held in a Freeport excise warehouse.

• From: HM Revenue & Customs
• Updated: 30 January 2023

Find the commodity description, code number and tax type code number to identify the type and rate of excise duty payable if you're a UK-based business.

• From: HM Revenue & Customs
• Updated: 22 November 2023

Find out how to reclaim Excise Duty on fuel used in making marine voyages if you're entitled to claim.

• From: HM Revenue & Customs
• Updated: 8 February 2024

Find out how to charge and collect excise duty on fuel used in private pleasure craft and fuel used for private pleasure flying.

• From: HM Revenue & Customs
• Updated: 30 January 2024

Find out about the rules for the production, supply and use of aviation turbine fuels (avtur).

• From: HM Revenue & Customs
• Updated: 7 February 2024

Find out about the Rural Fuel Duty Relief Scheme for retailers of fuel and areas eligible for the relief.

• From: HM Revenue & Customs
• Updated: 8 February 2024

Check if your use of oils for an industrial purpose means you do not have to pay Fuel Duty or you’re entitled to a repayment.

• From: HM Revenue & Customs
• Updated: 23 May 2023

Find out how to apply to operate premises as an excise warehouse, how to renew or make changes to your approval and what happens if HMRC cancel your approval.

• From: HM Revenue & Customs
• Updated: 23 October 2014

Find out if you need to pay Fuel Duty on the fuel you produce, import or use and the rate you need to pay.

• From: HM Revenue & Customs
• Updated: 18 January 2021

This notice must be displayed at every entrance and exit of an excise premises, warning against improper removal of duty-suspended goods.

• From: HM Revenue & Customs
• Updated: 1 March 2009