The procedures, forms and documents for duty accounting and
processing are covered in more than one section in this guidance.
For further information on duty accounting and processing
please see in particular those Sections on ‘Central
Accounting Points’
HCOTEG130000, ‘Traders
Accounts, Records and Returns’
HCOTEG140000, ‘Deliveries from
Warehouse’
HCOTEG90000 and on
‘Deficiencies in Warehoused Oil’
HCOTEG150000.
These should be read in conjunction with the information
contained in
Public Notice 179 ‘Motor and Heating fuels:
General Information and Accounting for Excise Duty and
VAT’.
