Excise Duty
HMRC Briefs issued on or after 1 January 2007 in respect of Excise Duty will be listed in this area.
Revenue & Customs Brief 22/09 - issued
30 March 2009
The fuel duty increases announced at the 2007 and 2008 Budgets and confirmed at the last Pre-Budget Report will go ahead on 1 April 2009.
Revenue & Customs Brief 10/09 - issued
16 March 2009
This brief outlines changes to the tax appeals system and new internal review
process.
Revenue & Customs Brief 03/09 - issued 9 February
2009
This brief describes the requirement to submit HO 34 returns for tied oils,
particularly in relation to warehousekeepers.
Revenue & Customs Brief 68/08 - issued 31 December
2008
This brief supplements Revenue & Customs Brief 50/08 on the Energy Products
Directive - Expiry of the derogations allowing a reduced rate or exempt fuel
for private pleasure-flying, and provides further information on the procedures
for users.
Revenue & Customs Brief 67/08 - issued 31 December
2008
This brief supplements Revenue & Customs Brief 50/08 on the Energy Products
Directive - Expiry of the derogations allowing a reduced rate or exempt fuel
for private pleasure-flying, and provides further information on the procedures
for users.
Revenue & Customs Brief 56/08 - issued 5 December
2008
Marine fuels and marine voyages excise duty relief - proposed consultation
exercise.
Revenue & Customs Brief 50/08 - issued 6 October
2008
Energy Products Directive - Expiry of the derogations allowing a reduced rate
or exempt fuel for private pleasure-flying.
Revenue & Customs Brief 49/08 - issued 6 October
2008
Energy Products Directive- Expiry of the derogations allowing reduced rate
duty on fuel in private pleasure craft.
Revenue & Customs Brief 40/08 - issued 1 October
2008
Repositioning of the UK duty paid fiscal mark on packets of hand-rolling tobacco.
Revenue & Customs Brief 45/08 - issued 19 September
2008
Guidance about duty becoming due from 1 November 2008 on waste oil reused
as fuel for heating or in an engine, and what you have to do to account for
it.
Revenue & Customs Brief 42/08 - issued 10 September
2008
This Brief gives details of an article: Use of rebated fuel in grass cutting
vehicles.
Revenue & Customs Brief 17/08 - issued 13 March
2008
This Brief gives details of an article: Fuel for Road Vehicles - changes to
some vehicle categories from 1 April 2008.
Revenue and Customs Brief 02/08 - issued 10 January
2008
This Brief gives details of an article: Memorandum of Agreement on the use
of Agricultural Vehicles on the Road.
Revenue & Customs Brief 73/07 - issued 13 December
2007
Duty treatment of mixtures of ultra low sulphur diesel and sulphur-free diesel
from 4 September 2007.
Revenue & Customs Brief 63/07 - issued 15 October
2007
This Brief gives details of an article: Registered Dealers in Controlled Oil
scheme (RDCO) - option to submit annual returns.
Revenue & Customs Brief 49/07 - issued 9 July
2007
This Brief gives details of an article concerning : Review of the Registered
Dealers in Controlled Oil scheme (RDCO)
Revenue & Customs Brief 46/07 - issued 15 June
2007
This Brief gives details of an article: Marine Voyages Relief - Treatment
of Diving Clubs.
Revenue & Customs Brief 44/07 -
issued 11 June 2007
This Brief gives details of an article: Litigation & Settlements strategy
(LSS).
Revenue & Customs Brief 42/07 - issued 1 June
2007
This Brief gives details of an article: Hydrocarbon Oils: Introduction of
an upper 'Euromarker' marking limit
Revenue & Customs Brief 38/07 - issued 19 April
2007
This Brief gives details of an article: Relaxation of the Registered Dealers
in Controlled Oil scheme (RCDO).
Revenue & Customs Brief 37/07 - issued 19 April
2007
This Brief gives details of an article: Introduction of biofuels simplification.
Revenue & Customs Brief 16/07 - issued 14 February
2007
This Brief gives details of an article concerning: Registered dealers in controlled
oils: Public Notice 192.
Revenue & Customs Brief 13/07 - issued 12 February
2007
This Brief gives details of an article concerning: VAT: Fuel Scale Charge;
new CO2 basis.
Revenue & Customs Brief 09/07 - issued 2 February
2007
This Brief gives details of an article concerning Remote Gaming.
Revenue & Customs Brief 04/07 - issued 23 January
2007
This Brief contains 1 article concerning an informal consultation with business
on the proposal to review and regularise the controls on marine fuels, with
a particular emphasis on netting.
Revenue & Customs Brief 03/07 - issued 23 January
2007
This Brief contains 1 article concerning an informal consultation with business
on the proposal to relax some of the requirements of the RDCO (Registered
Dealers in Controlled Oil) scheme.
Revenue & Customs Brief 02/07 - issued 5 January
2007
This Brief contains 1 article concerning HM Revenue & Customs wanting
to reduce the burdens of the biofuels regime for non-commercial producers.
