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CIDER09020 - Cider Guidance (Please note this guidance manual has not yet been updated to reflect the changes following the end of the transition period) - HMRC internal manual

CIDER09020 - Cider Guidance (Please note this guidance manual has not yet been updated to reflect the changes following the end of the transition period) - HMRC internal manual
gov.uk - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from gov.uk Daily Mail and Mail on Sunday newspapers.

United kingdomNorthern irelandGoods holdingExcise movementControl systemMember stateExcise goodsDuty pointExcise dutyஒன்றுபட்டது கிஂக்டம்வடக்கு ஐயர்ல்யாஂட்பொருட்கள் வைத்திருத்தல்கலால் இயக்கம்கட்டுப்பாடு அமைப்புஉறுப்பினர் நிலைகலால் பொருட்கள்

WINE09030 - Wine Guidance (Please note this guidance manual has not yet been updated to reflect the changes following the end of the transition period) - HMRC internal manual

WINE09030 - Wine Guidance (Please note this guidance manual has not yet been updated to reflect the changes following the end of the transition period) - HMRC internal manual
gov.uk - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from gov.uk Daily Mail and Mail on Sunday newspapers.

United kingdomGoods holdingMovement control systemExcise movement control systemExport declarationCustoms handlingExport freightCustoms declaration systemExcise goodsDuty pointஒன்றுபட்டது கிஂக்டம்பொருட்கள் வைத்திருத்தல்இயக்கம் கட்டுப்பாடு அமைப்புகலால் இயக்கம் கட்டுப்பாடு அமைப்புஏற்றுமதி அறிவிப்புசுங்க கையாளுதல்

WINE09040 - Wine Guidance (Please note this guidance manual has not yet been updated to reflect the changes following the end of the transition period) - HMRC internal manual

WINE09040 - Wine Guidance (Please note this guidance manual has not yet been updated to reflect the changes following the end of the transition period) - HMRC internal manual
gov.uk - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from gov.uk Daily Mail and Mail on Sunday newspapers.

United kingdomGoods holdingPersonal reliefsSpecial visitorsExcise goodsDuty pointஒன்றுபட்டது கிஂக்டம்பொருட்கள் வைத்திருத்தல்கலால் பொருட்கள்கடமை பாயஂட்

HCOTEG22250 - Oils Technical Manual - HMRC internal manual

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 legislation or regulations, they must first be mentioned in law and be held to be responsible for fulfilling some requirement in the legislation.

United kingdomNorthern irelandGoods holdingMineral oil producers premisesDealer in controlled oilHydrocarbon oil industrial reliefs regulationsTied oilHydrocarbon oilIndustrial reliefsWarehoused goods regulationsFuel substitutes regulationsExcise management actHeating fuelRegistered dealersControlled oilsControlled oil

HCOTEG22000 - Oils Technical Manual - HMRC internal manual

Section 8 - Road Fuel Gas Section 6(1) makes a distinction between 1) hydrocarbon oil imported into the UK, and 2) hydrocarbon oil produced in the UK and delivered for home use. UK produced hydrocarbon oil, is not charged with, nor is it subject to, duty unless it is delivered to home use. So, for example, oil produced in the UK that is used within the refinery (i.e. it never leaves the refinery to be delivered for home use) will not be charged with duty. Although it is commonly understood that the excise duty is payable when the oil is delivered for home use, Section 6 of HODA, the section that creates the charge, has no actual requirement to pay the charged duty. Accordingly, Regulation 4 of the Hydrocarbon Oil Regulations (HOR) 1979 is used to make an obligation to pay. Regulation 4 of HOR also applies to regulations 15, 16 and 17 of the Excise Warehousing etc Regulations (EWER) to entered premises and refineries as though they were warehouses.

United kingdomNorthern irelandHydrocarbon oilHydrocarbon oil regulationsGoods holdingHydrocarbon oil dutiesOil duties actFuel gasExcise warehousingExcise management actExcise goodsDuty pointRoad fuelஒன்றுபட்டது கிஂக்டம்வடக்கு ஐயர்ல்யாஂட்ஹைட்ரோகார்பன் எண்ணெய்