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Contents

Official guidance
Oils Technical Manual

HCOTEG90000 · Deliveries from Warehouse

  • HCOTEG90250 · Scope of guidance
  • HCOTEG90750 · Notices
  • HCOTEG91250 · Introduction
  • HCOTEG91500 · Duty-paid deliveries
  • HCOTEG91750 · Deliveries without payment of duty
  • HCOTEG92000 · Removals to other installations under duty suspension
  • HCOTEG92500 · Rebated Oil
  • HCOTEG92750 · Special arrangements
  • HCOTEG93000 · Credit of duty
  • HCOTEG93250 · Delivery documentation
  • HCOTEG93500 · Delivery records
  1. Deliveries from Warehouse: contents
  2. Deliveries from Warehouse: Notices

HCOTEG90750 | Deliveries from Warehouse: Notices

From HM Revenue & Customs · Oils Technical Manual

Notice 179 Section 7

This guidance should be read in conjunction with Notice 179 as the notice now contains most of the information on oils required for reference by both members of the oils trade and those staff involved in assurance, and as this information is not fully reproduced here.

Notice 179 Section 7 covers deliveries.

Appendix K lists Delivery Notes and alternative Delivery Documents: Statements and Particulars required.

Notice 184A

Notice 184a Mineral (Hydrocarbon) Oil put to certain use: Excise Duty Relief explains how traders may obtain relief from excise duty on oil put to certain uses under what is known as the ‘Tied Oils Scheme’, or ‘Industrial Relief Scheme’.

Notice 263

Notice 263 Marine Voyages - Excise duty relief for mineral (hydrocarbon) oil is about the entitlement and procedures for obtaining duty-free oil or reclaiming excise duty on fuel used in vessels to make ‘marine voyages’.

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