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HCOTEG121520 - Oils Technical Manual - HMRC internal manual


HCOTEG121520 - Marking: background: what markers are used?
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Fiscal markers
The markers that show that oil has attracted a rebated rate of duty and is not to be used as a road fuel or for heating, are known as ‘fiscal markers’.
Euromarker
Whilst most countries have their own fiscal markers, there is also a European fiscal marker or ‘Euromarker’ which should be used in addition to the country’s own markers. It is still remians in use in the UK even after our exit from the EU.  ....

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