HCOTEG130250 - Central Accounting Points: Scope of guidance

This section provides guidance to those staff involved in the control of traders’ activities at Central Accounting Points (CAPs) i.e. nominated Central Accounting Point Officers (CAPOs).

Public Notices

Public Notice 101

Public Notice 101 – ‘Deferring duty, VAT and other charges’, explains how payment of Excise Duty on removal to home use may be deferred.

Public Notice 179

Public Notice 179 – ‘Motor and Heating Fuels: General Information and Accounting for Excise Duty and VAT’, provides further information on oils and gives details of the deferment system.

Public Notice 206

Public Notice 206 – ‘Revenue traders’ records’, explains which records are required to be kept by those traders involved in any way with goods or services liable to excise duty.

X-99 Oils Duty Assurance

X99 Oils ‘Duty Assurance’ provides further information on both oils and on Duty Deferment.

Training

A Guided Learning Unit on Duty Accounting: Reference 003200 is available now in Online Learning.