Gas for road fuel use

HCOGAS500300 - Control Best Practice: Returns on Form C&E 930A

On receipt of the Copy (paid) return, the officer is to ensure that it has been completed correctly and place it in the trader바카라 사이트™s folder for possible inclusion in the next audit check.

Audit visits to traders who obtain gas free of duty

The frequency of visits should be determined by reference to:

• amount of duty paid each period;

potential duty at stake;

by assessment of the revenue risks established during the audit visit and subsequently.

Factors which influence the assessment include:- the likelihood of misuse;

whether or not the trader legitimately supplies gas for road fuel;

the degree of compliance which the trader gives towards the directions on gas, including segregation of stocks, security of duty-free product etc;

general reliability in revenue matters;

the complexity of the trader바카라 사이트™s operations and accounting systems.