HCOTEG140750 - Traders Accounts, Records and Returns: Public notices

Public Notice 179

This guidance should be read in conjunction with Public Notice 179 as the notice now contains most of the information on Mineral Oils required for reference by both members of the Oils trade and those staff involved in assurance.

Public Notice 179, part 13 covers revenue accounts and records.

Public Notice 179, part 4 directions apply to excise duty.

Public Notice 179 part 7 covers deliveries.

Public Notice 179 part 9 covers the duty adjustment procedure and returns for operators of cross country pipelines

Public Notice 179, Section 1K lists Delivery Notes and alternative Delivery Documents: Statements and Particulars required.

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.

Public Notice 48

Public Notice 48 – Extra Statutory Concessions gives details of all Customs and Excise Extra Statutory Concessions (ESCs) in force at the time of going to print.

Public Notice 171

Public Notice 171 – Hydrocarbon Oils: Customs Duty covers the payment of customs duty.