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HCOTEG160000 - Oils Technical Manual - HMRC internal manual

HCOTEG160000 - Value Added Tax: Scope of guidance
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
This section of the guidance covers Value Added Tax (VAT) and is intended to assist oils assurance officers with the control of VAT on ‘Motor and Heating Fuels’ in the various circumstances in which they are received or delivered.
Law
The basic UK Law governing VAT is the Value Added Tax Act, 1994. The VAT Regulations, 1995 also affect imported and warehoused goods.
In addition most legal provisions relating to customs or excise duty apply to VAT as if it were a duty on imported goods. ....

United Kingdom , Value Added Tax , Heating Fuel , United Kingdom Law , Value Added Tax Act , Excise Management Act , Free Zones , End Use Relief , Tied Oils , ஒன்றுபட்டது கிஂக்டம் , மதிப்பு வரி , வெப்பமாக்கல் எரிபொருள் , ஒன்றுபட்டது கிஂக்டம் சட்டம் , கலால் மேலாண்மை நாடகம் , இலவசம் ஸோந்ஸ் , முடிவு பயன்பாடு துயர் நீக்கம் , கட்டப்பட்டது எண்ணெய்கள் ,

HCOTEG11400 - Oils Technical Manual - HMRC internal manual

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 UK 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 Dealer in Controlled Oil (RDCO) schemes until they are accounted for by being put to an eligible use, as they are fully/partially ‘rebated’ or relieved of duty. ....

United Kingdom , Dealer In Controlled Oil , Tied Oils , Registered Dealer , Controlled Oil , Turbine Fuel , ஒன்றுபட்டது கிஂக்டம் , வியாபாரி இல் கட்டுப்படுத்தப்படுகிறது எண்ணெய் , கட்டப்பட்டது எண்ணெய்கள் , பதிவுசெய்யப்பட்டது வியாபாரி , கட்டுப்படுத்தப்படுகிறது எண்ணெய் , விசையாழி எரிபொருள் ,

HCOS1250 - Hydrocarbon Oils Strategy - HMRC internal manual

The Fuel Duties Policy Team, CS&TD
Has ultimate responsibility for the formulation and administration of the fuel duty system, with the exception of debt management policies.
The Fuel Duties Team will:
evaluate duty rates and duty structures and formulate proposals for change
advise Treasury ministers on options for change
scope required changes to primary legislation
maintain the legal framework (including changes to legislation)
assess the need for change
develop administrative policies to meet changing circumstances
evaluate the effectiveness of new policies
issue guidance and notices to staff and the trade
develop and promote contact with the trade and associated bodies ....

North Lanarkshire , United Kingdom , Glasgow City , Intelligence Service , Ops Criminal Intelligence Group , Duties Policy Team , Mineral Oil Reliefs Centre , Fraud Investigation Service , Cumbernauld Accounting Team , Fuel Duties Policy Team , Fuel Duties Policy , Fuel Duties , Customer Compliance , Criminal Intelligence Group , Small Business , Oils Assurance , Large Business , Tied Oils , Tied Oil , Oil Reliefs Centre , Registered Dealers , Controlled Oils , Accounting Team , வடக்கு லானர்க்ஷயர் , ஒன்றுபட்டது கிஂக்டம் , கிளாஸ்கோ நகரம் ,