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Contents

Official guidance
Oils Technical Manual

HCOTEG140000 · Traders Accounts, Records and Returns

  • HCOTEG140250 · Scope of guidance
  • HCOTEG140500 · Law
  • HCOTEG140750 · Notices
  • HCOTEG141250 · Traders' Accounts
  • HCOTEG141500 · Quantities to be shown in the accounts
  • HCOTEG142000 · Duty deferment traders
  • HCOTEG142260 · Other concessions
  • HCOTEG142500 · Producers
  • HCOTEG142750 · Computerised accounts
  • HCOTEG143000 · Budget changes
  • HCOTEG143250 · Traders' returns
  • HCOTEG143500 · Forms HO9 and HO10
  • HCOTEG144000 · Receipts into warehouse
  • HCOTEG144250 · Removals from warehouse
  • HCOTEG144500 · Other record keeping requirements
  • HCOTEG144750 · Operations on hydrocarbon oil
  • HCOTEG145000 · Synthesis refineries
  1. Traders Accounts, Records and Returns: contents
  2. Traders accounts, records and returns: Law

HCOTEG140500 | Traders accounts, records and returns: Law

From HM Revenue & Customs · Oils Technical Manual

The principal legislation requiring oils producers and oil warehousekeepers to keep and to maintain specified records and accounts are the Hydrocarbon Oil Regulations 1973, the Excise Warehousing etc Regulations 1988, and the Revenue Traders (Accounts and Records) Regulations 1992.

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