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Official guidance
Oils Technical Manual

HCOTEG121250 · Marking: Law

  • HCOTEG121260 · Hydrocarbon Oils Duties Act, Section 24
  • HCOTEG121270 · Hydrocarbon Oil Regulations 1973
  • HCOTEG121280 · Hydrocarbon Oil (Designated Markers) Regulations 1996
  • HCOTEG121290 · Hydrocarbon Oil (Marking) Regulations 2002 (HOMR)
  • HCOTEG121300 · Hydrocarbon Oil (Registered Remote Markers) Regulations 2005
  • HCOTEG121310 · Hydrocarbon Oil (Marking) Amendment Regulations 2007
  • HCOTEG121320 · Revenue Traders (Accounts and Records) Regulations 1992
  1. Marking: Law: contents
  2. Marking: Law: Revenue Traders (Accounts and Records) Regulations 1992

HCOTEG121320 | Marking: Law: Revenue Traders (Accounts and Records) Regulations 1992

From HM Revenue & Customs · Oils Technical Manual

The Revenue Traders (Accounts and Records) Regulations, specifies the records and accounts that traders dealing in ‘Excise goods’ or who are required to compile an Excise Duty Account must keep and maintain.

For details of the Revenue Traders (Accounts and Records) Regulations 1992 (RTR) see HCOTEG33600

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