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Official guidance
Gas for road fuel use

HCOGAS400000 · Technical Guidance

  • HCOGAS400050 · Introduction
  • HCOGAS400100 · What do we mean by road gas fuel?
  • HCOGAS400150 · When is the excise duty due?
  • HCOGAS400200 · Which vehicles must always use duty- paid gas?
  • HCOGAS400250 · Notification
  • HCOGAS400300 · Returns and duty payment
  • HCOGAS400350 · Gas measurement
  • HCOGAS400400 · Records
  • HCOGAS400450 · Duty-free/duty-paid storage
  • HCOGAS400500 · Offences and penalties
  • HCOGAS400550 · Appeals
  1. Technical Guidance: Contents
  2. Technical Guidance: Introduction

HCOGAS400050 | Technical Guidance: Introduction

From HM Revenue & Customs · Gas for road fuel use

This section contains technical guidance and systems objectives for the road fuel gas regime. Bear in mind that it does not necessarily reproduce information contained in Notice 76.

Forms and Notice

All forms in current departmental use are listed on the HMRC website, the forms relating to the Road Fuel Gas Regime are:

  • C&E 930A - Excise duty on gas used as road fuel.

C&E 930B - Notification of intention to send out, set aside, or supply gas for use as road fuel.

The Notice dealing with road fuel gas is Notice 76.

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