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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 Kingdom , Northern Ireland , Goods Holding , Mineral Oil Producers Premises , Dealer In Controlled Oil , Hydrocarbon Oil Industrial Reliefs Regulations , Tied Oil , Hydrocarbon Oil , Industrial Reliefs , Warehoused Goods Regulations , Fuel Substitutes Regulations , Excise Management Act , Heating Fuel , Registered Dealers , Controlled Oils , Controlled Oil , Registered Remote Marking , Hydrocarbon Oils , Registered Remote Markers , Registered Consignee , Excise Goods , Duty Point , ஒன்றுபட்டது கிஂக்டம் , வடக்கு ஐயர்ல்யாஂட் , பொருட்கள் வைத்திருத்தல் , தாது எண்ணெய் ப்ரொட்யூஸர்ஸ் ப்ரெமிஸஸ் ,

HCOTEG100250 - Oils Technical Manual - HMRC internal manual


HCOTEG100250 - Exports: 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 is intended to assist oils assurance teams and other officers responsible for ‘Motor and Heating Fuel’ (Oil) warehouses and others involved in the export of oils.
This section of the guidance covers oils exported to non-EU destinations or shipped as stores.
The section on ‘Intra-EU Movements’ HCOTEG60000 covers products moved from Norhtern Ireland to EU Countries, except that where the oil is shipped with no known final destination (shipment under orders) or where the purchaser is expected to further trade the product, the destination may be treated as an Export and will be covered in this section. ....

Heating Fuel Oil , Heating Fuel , Norhtern Ireland , Excise Management Act , Hydrocarbon Oils Duties Act , வெப்பமாக்கல் எரிபொருள் எண்ணெய் , வெப்பமாக்கல் எரிபொருள் , கலால் மேலாண்மை நாடகம் , ஹைட்ரோகார்பன் எண்ணெய்கள் கடமைகள் நாடகம் ,

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 ,