We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out about the rules for the production, supply and use of aviation turbine fuels (avtur).
Use these road fuel charges from 1 May 2022 on your VAT return, to account for private consumption of fuel on a business vehicle.
Use the online service to report the amount of excise duty you need to pay for gas sent, set aside or used as fuel in road vehicle.
Find out about the legal definitions of biofuel products, excise duty rates and the roles and responsibilities of producers, and in some cases, users of these products before 1 April 2022.
This notice must be displayed at every entrance and exit of an excise premises, warning against improper removal of duty-suspended goods.
Tax representatives must apply for approval to import duty-paid EU excise goods into Northern Ireland, using form HM4b.
Use the online service if you produce, use or set aside more than 2,500 litres of biofuels a year.
How to pay duty on biofuels or road fuel gas, and how long it takes for your payment to reach HMRC.
Find out if you need to register your business if you produce, import, warehouse, sell or deal in motor and heating fuels.
Use the form HM2 to submit your return of excise duty as a registered consignee or certified consignee.
Find out if you can use the Excise Payment Security System when paying the duty due on excise goods released for consumption in the UK.
Wet line contamination involves the cross contamination of road fuel with rebated fuels, which will either be red diesel or kerosene.
Use form HM1 to apply to be a part of the Registered Consignee scheme and import duty-suspending goods into Northern Ireland from an EU member state.
Check if you need to pay excise duty on biofuels and other fuel substitutes, and how to register.
Use the online service to report the amount of excise duty you need to pay for fuel removed from warehouse.
This leaflet explains the rules when buying red diesel or rebated kerosene/paraffin for your own use.
Find recognised software suppliers that provide internet filing enabled software for Excise Movement and Control System (EMCS).
Use form HM8 when you need authority to account for excise duty by using another trader's deferment approval number (DAN).
Use this form to tell HMRC you need to pay additional duty for alcohol, tobacco, oil or biofuel.
How businesses can get a rebate of duty on light oil used as a furnace fuel.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).