HCOS4400 | Post detection audit and assessment: cases involving mixtures of fuel and additives prior to 1 April 2008

Information on issuing excise assessments in cases involving the misuse of mixtures of fuel and additives as road fuel is given in HCOS5550.

This information applies only to misuse occurring up to 1 April 2008. From that date separate duty rates for the full heavy oil rate, ULSD and SFD were replaced by a ‘combined’ heavy oil duty rate.