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June 30, 2022
Find out about the rules for the supply and use of aviation turbine fuels (Avtur).
April 1, 2022
Find out about the legal definitions of biofuel products, excise duty rates and the roles and responsibilities of producers from 1 April 2022.
April 1, 2022
Find out about the registered dealers in controlled oil (RDCO) scheme.
October 1, 2021
Find out how to charge and collect excise duty on fuel used in private pleasure craft and fuel used for private pleasure flying.
March 11, 2021
HCOTEG22250 - Law - background: Legal roles and responsibilities You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. Introduction In searching any part of the law or its provisions, it is important to identify correctly the roles and responsibilities of those persons or legal entities involved, and to understand their respective obligations under the legislation. In order to hold someone in breach of the legisl...
March 9, 2021
HCOTEG11400 - Introduction and overview of oils activity: background to UK oils activity: Movement of products You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. In the UKย most oil products move duty paid rather than duty-suspended beyond the place of their production (refinery). However some oils are controlled beyond the duty point, under the Tied Oils (oils put to certain industrial use) and Registered Dea...