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HCOBIG9400 | Accounting: Return forms

From HM Revenue & Customs · Biofuels and Fuel Substitutes Assurance

Duty deferment account holders

If a registered producer is approved for deferment they will complete form HO10.

Non-duty deferment account holders

If a registered producer is not approved for deferment they will complete Form HO930 each month or quarter (as appropriate).

Traders producing more than 2,500 but less than 450,000 litres per annum submit quarterly returns.

Larger producers, producing 450,000 litres or more per annum, submit monthly returns.

See Excise Notice 179E for further details.

RDCOs

If a registered producer also supplied biodiesel, in addition to the above they will also need to complete form HO5 - as per their obligations as an RDCO. See Excise Notice 192 for further details.