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
Help improve GOV.UK Sign up to take part in user research (opens in a new tab)
Find out about the Rural Fuel Duty Relief Scheme for retailers of fuel and areas eligible for the relief.
Find out how to complete and submit an electronic administrative document (eAD) and an electronic simplified administrative document (eSAD) using the Excise Movement Control System.
Find out about the rules for the production, supply and use of aviation turbine fuels (avtur).
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.
This notice must be displayed at every entrance and exit of an excise premises, warning against improper removal of duty-suspended goods.
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 these road fuel charges from 1 May 2022 on your VAT return, to account for private consumption of fuel on a business vehicle.
Find recognised software suppliers that provide internet filing enabled software for Excise Movement and Control System (EMCS).
How to pay duty on biofuels or road fuel gas, and how long it takes for your payment to reach HMRC.
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.
Find out about checks you need to carry out before accepting goods into your excise warehouse and your obligations when receiving cash payments for duty-suspended sales of alcoholic products.
Use the online service if you produce, use or set aside more than 2,500 litres of biofuels a year.
Check if you need to pay excise duty on biofuels and other fuel substitutes, and how to register.
Find out how you can claim repayment of excise duty on heavy mineral (hydrocarbon) oil used to grow certain horticultural produce.
Find out who can be authorised to store, process or produce excise goods in a UK Freeport customs site and how to apply to do so.
This notice is about excise duty charged on gas for use as road vehicle fuel.
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.
Tax representatives must apply for approval to import duty-paid EU excise goods into Northern Ireland, using form HM4b.
Do not 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).