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Contents

Official guidance
Hydrocarbon Oils Strategy
  • HCOS0500 · Data protection
  • HCOS1000 · Introduction
  • HCOS2000 · Registered Dealers in Controlled Oils (RDCO)
  • HCOS3000 · Tied Oils
  • HCOS4000 · Post detection audit and assessment
  • HCOS7000 · Glossary
  • HCOSUPDATE001 · Hydrocarbon Oils Strategy: update index
  • HCOSUPDATE150410 · Hydrocarbon Oils Strategy: recent changes
  1. Hydrocarbon Oils Strategy
  2. Hydrocarbon Oils Strategy: recent changes

HCOSUPDATE150410 | Hydrocarbon Oils Strategy: recent changes

From HM Revenue & Customs · Hydrocarbon Oils Strategy

Below are details of the amendments that were published on 10 April 2015 (see the update index for all updates)

PageDetails of update
HCOS4000All pages updated to take account of corporate responsibility changes, introduction of a revised SLA for post detection activity
HCOS4025Updated team names & terminology
HCOS4075Updated team names & terminology
HCOS4175Updated team names
HCOS4250Clarified correct legal procedure re records production
HCOS4275Update reference from EHB to CJP
HCOS4325Update to reflect four year assessment period
HCOS4350Update to 20 year time limit in deliberate cases & guidance refs
HCOS4375Amend refs to duty rates table
HCOS4425Updated information on calculating assessments using DfT mileage figures
HCOS4550Updated refs to fuel consumption table
HCOS4650Accounting centre address changed
HCOS4825Deletion of reference to out of date regulations
HCOS4875Updated to reflect biodiesel content in road fuel
HCOS5025Minor spelling correction & updated guidance refs
HCOS5150Updated assessment time limits
HCOS5200Refs changed to smuggling & decanting assessment provisions
HCOS5250 to
HCOS5400Letter withdrawn and replaced by reference to SEES
HCOS5450Updated processes for records. Deleted refs to diagrams
HCOS5550Minor change to title
HCOS5600Assessment checklist updated
HCOS5650Minor amendments to contents of case studies
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