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Contents

Official guidance
Hydrocarbon Oils Strategy

HCOS1000 · Introduction

  • HCOS1050 · Background
  • HCOS1100 · Other sources of information
  • HCOS1150 · Oils fraud: general
  • HCOS1200 · UK Oils Strategy
  • HCOS1250 · Roles and responsibilities
  • HCOS1300 · Sources of rebated fuel: general
  • HCOS1350 · Suppliers and distributors
  • HCOS1400 · Fuel used for central heating
  • HCOS1410 · Industrial processes and applications
  • HCOS1450 · Fuel for excepted vehicles and machines
  • HCOS1500 · Engines
  • HCOS1550 · Auxiliary engines
  • HCOS1600 · Equipment and machinery
  • HCOS1650 · Petrol extenders and substitutes
  • HCOS1700 · Diesel extenders and substitutes
  • HCOS1750 · Fuel used in private pleasure craft and for private pleasure-flying
  1. Introduction: contents
  2. Introduction: other sources of information

HCOS1100 | Introduction: other sources of information

From HM Revenue & Customs · Hydrocarbon Oils Strategy

You may find the following publications useful when undertaking assurance activity under the Oils Strategy:

Notice 75: Fuel for road vehicles

Notice 179A: Mineral (Hydrocarbon) oils - AVTUR

Notice 184A: Mineral (Hydrocarbon) oil put to certain uses: Excise duty relief

Notice 192: Registered Dealers in Controlled Oil

Notice 206: Revenue traders’ records

Notice 208: Excise duty assessments

Notice 209: Civil penalties: Fixed, geared and daily

Notice 554: Fuel used in private pleasure craft and for private pleasure-flying

Vat visits and inspections

CC/FS1a General information about compliance checks

EAIG Excise Assessments

ECP Civil Penalties

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