HCOTEG10250 - Introduction and overview of oils activity: Scope of guidance
Introduction
This section aims to provide an overview and a general introduction to oils.
The aim of this guidance overall is to give officers the knowledge necessary to be able to make informed decisions when carrying out their oils assurance activities, to ensure that:
- The correct amount of duty on oil products is paid or, where appropriate is relieved, at the correct time; and
- The duty is collected, or relieved, as efficiently, effectively and as economically as possible.
Notice 179
This guidance should be read in conjunction with : 바카라 사이트˜Motor and Heating Fuels: General Information and Accounting for Excise Duty and VAT바카라 사이트™, as the notice now contains most of the information on oils required for reference by members both of the oils trade and by those staff involved.
Guidance on the assurance of oils is contained in HCODA (formerly X-99 바카라 사이트˜Oils Duty Assurance바카라 사이트™) and in Notice 179.