Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Oils Technical Manual

HCOTEG142000 · Traders Accounts, Records and Returns: Duty deferment traders

  • HCOTEG142010 · Introduction
  • HCOTEG142070 · Accounting - “Common storage”
  • HCOTEG142080 · Accounting for oils marked at duty-suspended warehouses and remote marking premises
  • HCOTEG142100 · Netting
  • HCOTEG142110 · Netting of Tied Oils and Refinery Oil
  1. Traders Accounts, Records and Returns: Duty deferment traders: contents
  2. Traders accounts, records and returns: Duty deferment traders: Netting

HCOTEG142100 | Traders accounts, records and returns: Duty deferment traders: Netting

From HM Revenue & Customs · Oils Technical Manual

See HCOTEG132290 in the ‘Central Accounting Points’ section of this guidance and Notice 179, section 12.

PreviousNext
PrivacyTerms