| HMRC requirement | Notice | Law |
| The warehouse (duty suspended) | The Hydrocarbon Oil (Marking Regulations) 2002 | |
| Or other place (remote marking premises) the trader is allowed to mark | The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005 | |
| Oils the trader is allowed to mark | Para 8.19 of Notice 179 | The Hydrocarbon Oil (Marking Regulations) 2002, Regulation 3 |
| The timeliness of the marking | The Hydrocarbon Oil (Marking Regulations) 2002, Regulation 8 | |
| The equipment used to do the marking | Para 8.11.2 of Notice 179 | |
| The storage and records of marker(s) | Para 8.12 of Notice 179 | The Hydrocarbon Oil (Marking Regulations) 2002, Regulation 10 |
| The requirement for separate storage of marked and unmarked oils | Para 8.12 of Notice 179 | The Hydrocarbon Oil (Marking Regulations) 2002, Regulation 11 |
| The labelling of marked oils and the endorsing of the delivery notes that accompany marked oils (saying for example ‘not to be used as road fuel’) | The Hydrocarbon Oil (Marking Regulations) 2002, Regulation 12 | |
| Records to be kept and information sent to us | The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005, Regulation 9 and the Revenue Traders (Accounts and Records) Regulations 1992 |
