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Contents

Official guidance
Gas for road fuel use

HCOGAS500000 · Control Best Practice

  • HCOGAS500050 · Risks
  • HCOGAS500100 · Notifications
  • HCOGAS500150 · Action in the Cumbernauld Accounting Centre
  • HCOGAS500200 · Action by audit teams
  • HCOGAS500250 · Revenue Traders records
  • HCOGAS500300 · Returns on Form C&E 930A
  • HCOGAS500350 · Errors in returns
  • HCOGAS500400 · Further checks on gas delivered without payment of duty
  • HCOGAS500450 · Motor vehicle conversion
  • HCOGAS500500 · Action on receipt of references
  1. Control Best Practice: Contents
  2. Control Best Practice: Motor vehicle conversion

HCOGAS500450 | Control Best Practice: Motor vehicle conversion

From HM Revenue & Customs · Gas for road fuel use

Officers becoming aware of traders engaged in converting road vehicles to use gas fuel or supplying equipment designed for that purpose are to send an advice to the local assurance team for the customer of the converter, who is apparently a commercial user so that an audit visit can be considered by the Risk Manager.

It is to be noted that the legislation relating to gas for use as road fuel gives no authority to require converters to furnish information and enquiries are therefore to be pursued with discretion.

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