Oils - Technical
|Form |Description |Processed by |Use |
|C88 |Single Administrative Document (SAD) |Entry Processing Units (EPUs) |Used for payment of customs duty/excise |
| | | |duty/VAT on oil delivered to home use at|
| | | |importation from outside the EU. |
|C1201 (HO) |Guarantee for payment of sums due to the|Central Deferment Office (CDO)|Duty deferment application |
| |Commissioners of HMRC |Southend | |
|C1207 (HO) |Standing authority for agents to request|CDO Southend |Duty deferment application |
| |deferment of excise duty on hydrocarbon | | |
| |oil delivered ex-warehouse | | |
|C&E 1165 |Occasional Importers return |National Occasional Importers |Used by occasional importers to account |
| | |Centre (NOIC) Liverpool |for excise duty on infrequent receipts |
| | | |from the EU. A copy C&E 1165 must be |
| | | |forwarded to the consignor confirming |
| | | |duty payment before goods can be |
| | | |released. |
|C&E 1178 |Notice of intention to claim drawback |Drawback Processing Centre, |Excise duty drawback claim |
| | |Glasgow | |
|C&E 930A |Excise duty on gas for use as road fuel |A&CG Birmingham |The C&E930A is used to show the total |
| | | |dutiable quantity of gas supplied, sent |
| | | |out or set aside in the previous 3 |
| | | |months. Payment of the full amount of |
| | | |excise duty must accompany the form and |
| | | |should be received no later than the |
| | | |15th day of the month after the end of |
| | | |the period covered by the return. |
|C&E 930B |Notice of intention to send out, set |A&CG Birmingham |Excise duty payment |
| |aside or supply gas for use as fuel in | | |
| |road vehicles | | |
|EX55 |Claim for repayment of excise duty on |Mineral Oils Relief Centre |as per title but ONLY for traders who |
| |oils or biofuels used to generate |(MORC) Dobson House |cannot set-off the duty using a HO10 |
| |electricity |Newcastle | |
|EX70 |Excise warehousing, motor and heating |National Registration Unit |Application for motor and heating fuels |
| |fuels warehouse, application and |(NRU) Portcullis House Glasgow|warehouse approval |
| |amendment form | | |
|EX71 |Schedule |NRU Glasgow | |
|EX103 |Excise entry: Private trader/partnership|MORC Newcastle or NRU in |Application to make ‘entry of premises’ |
| | |Glasgow depending upon what | |
| | |type of ‘entry’ of motor & | |
| | |heating fuel ‘producers | |
| | |premises’ is being made. | |
| | |Mineral Oils – Glasgow. | |
| | |Biodiesel and other fuel | |
| | |substitutes – MORC. | |
|EX103A |Excise entry: Incorporated body |As EX 103 |Application to make ‘entry of premises’ |
|HO4 |Registered dealers in controlled oil, |RDCO approvals MORC Newcastle |RDCO scheme |
| |application form for approval | | |
|HO5 |Return by Registers Dealers in |Sort seat, Debt Management and|RDCO scheme |
| |Controlled Oils |Banking (DMB) Southend | |
|HO6 |Registered Dealers in Controlled Oil, |MORC Newcastle |RDCO scheme |
| |Partnership details | | |
|HO9 |Marking declaration and duty claim for |CAPO for Oils Deferment |Declaration of gas oil/kerosene marking |
| |rebate |traders |at RMPs and claim for duty rebate on |
| | | |HO10 |
|HO10 |Warrant, hydrocarbon oils for home use, |Central Deferment Office (CDO)|Used by approved deferment traders to |
| |duty deferment account. |Oils Team, Southend |account for excise duty on oil delivered|
| | | |to home use from oil producers’ premises|
| | | |or duty suspended warehouse. Accounting |
| | | |period is 00.00hrs on 15th of the month |
| | | |to 24.00hrs on the 14th of the following|
| | | |month. Payment day is the last business |
| | | |day of the month in which the accounting|
| | | |period ends. |
|HO27 |Mineral (hydrocarbon) oil, application |MORC Newcastle |Mineral oil reliefs |
| |to obtain relief from excise duty | | |
|HO27B |Mineral oil reliefs scheme, Partnership |MORC Newcastle |Mineral oil reliefs |
| |details | | |
|HO34 |Return by an approved trader in mineral |MORC Newcastle |Tied oil scheme |
| |oils for certain uses | | |
|HO49 |Claim for Repayment of Excise Duty on |MORC Newcastle |Horticultural use |
| |Heavy Mineral (Hydrocarbon) Oil used by | | |
| |Horticultural Producers | | |
|HO50 |Claim for repayment of excise duty on |MORC Newcastle |Marine voyages |
| |mineral (hydrocarbon) oil used on board | | |
| |a vessel or hovercraft (other than a | | |
| |private pleasure craft) on a marine | | |
| |voyage | | |
|HO53 |Hydrocarbon oil used as fuel to produce |MORC Newcastle |Mineral oils production application |
| |energy for the treatment or production | |where only partial relief to excise duty|
| |of hydrocarbon oil | |is to be claimed. |
|HO55 |Hydrocarbon oil used as fuel to produce |MORC Newcastle |Partial relief claim form |
| |energy for the treatment or production | | |
| |of hydrocarbon oil. | | |
|HO930 |Excise duty on fuel substitutes - return|A&CG Birmingham |The HO930 is the duty return and it |
| | | |should be submitted monthly together |
| | | |with payment for the duty due. The |
| | | |accounting period is the calendar month |
| | | |and payment must be made by the 15th of |
| | | |the following month. |
|HORRM |Hydrocarbon oils registered remote |MORC Newcastle or the internet|The application form to become a |
| |marker | |Registered Remote Marker |
|REDS 110 |REDS duty return |REDCENT |Used by Registered Excise Dealers and |
| | | |Shippers to account for excise duty on |
| | | |receipts from the EU. The goods travel |
| | | |under duty suspension and duty is |
| | | |accounted for on receipt in the UK. Each|
| | | |month the REDS control centre (REDCENT) |
| | | |send out a pre-printed duty return to |
| | | |all REDS. The completed return must be |
| | | |delivered to REDCENT within four |
| | | |consecutive working days (three if a |
| | | |non-business day intervenes) after the |
| | | |end of the accounting period. Payment |
| | | |day is the 15th of the month after the |
| | | |end of the period covered by the return.|
|VAT 908 |Hydrocarbon oils: deferment advice for |Central Deferment Office (CDO)|Used by approved VAT deferment traders |
| |VAT due on removal from Warehouse. |oils Team, Southend |to account for VAT on imported or |
| | | |acquired (or supplied in warehouse) oil |
| | | |removed from warehouse. The accounting |
| | | |period is the calendar month and payment|
| | | |day is the 15th of the following month. |
|W8 |UK internal accompanying document, |National Verification Centre |Accompanying document for those goods |
| |products subject to excise duty |(NVC) Portcullis House Glasgow|allowed to be moved duty-suspended |
| | | |between excise (Tax) warehouses in the |
| | | |UK. |
|W50 |Remittance/deferment advice for |National Warrant Centre, York |Used for immediate payment of excise |
| |additional payments of duty and/or VAT. |Place, Edinburgh |duty and/or VAT on oil delivered from |
| | | |mineral oil producers’ or duty suspended|
| | | |warehouse where there is no duty |
| | | |deferment facility. Payment must be made|
| | | |prior to release of the product. |
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