SolvedHCOTEG213250 | Tables: table M - the flow of accounting documents to the Central Accounting Point (CAP) (Text Version)
From HM Revenue & Customs · Oils Technical Manual
A: Receipt of Documents at the Trader’s Central Accounting Point (CAP)
| Document | From | To |
|---|---|---|
| Removal Schedules | Refinery Warehouse | Trader’s Central Accounting Point |
| Removal Schedules | Direct Import Warehouse Premises | Trader’s Central Accounting Point |
| Duty/Rebate Claims | Remote Marking & Shippers | Trader’s Central Accounting Point |
| Pipeline Adjustment Schedules | Pipeline Operators & Shippers | Trader’s Central Accounting Point |
Removal Schedules from Refinery Warehouses and Direct Import Warehouse Premises, Duty/Rebate Claims from Remote Marking & Shippers, and Pipeline Adjustment Schedules from Pipeline Operators and Shippers are all received at the Trader’s Central Accounting Point.
B: Processing at the Central Accounting Point (CAP)
The Trader’s Central Accounting Point uses the information contained on the Duty/Rebate Claims and Removal and Pipeline Adjustment Schedules to complete their HO10 Warrant in triplicate.
C: The Flow of Documents from the Trader’s Central Accounting Point (CAP)
| Document | From | To |
|---|---|---|
| HO10 | Trader’s Central Accounting Point | Central Deferment Office, (Oils Team) Southend |
| Removal Schedules | Trader’s Central Accounting Point | Central Deferment Office, (Oils Team) Southend |
| Duty/Rebate Claims | Trader’s Central Accounting Point | Central Deferment Office, (Oils Team) Southend |
| Pipeline Adjustment Schedules | Trader’s Central Accounting Point | Central Deferment Office, (Oils Team) Southend |
On completion the HO10’s, together with the Duty/Rebate Claims and Removal and Pipeline Schedules are sent to the Central Deferment Office (Oils Team), Southend.
See HCOTEG213275 for a Diagram which illustrates the flow of accounting documents to the Central Accounting Point