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Biofuels and other fuel substitutes (Excise Notice 179e) from 1 January 2021

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December 25, 2020
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A part of paragraphs 3.3 and 4.10.1 of this discover about report protecting necessities have the drive of regulation underneath the Income and Merchants (Accounts and Data) Regulation 1992.

For info earlier than 1 January 2021 learn Biofuels and other fuel substitutes (Excise Notice 179e)

1. Introduction

1.1 Data on this discover

This discover has been up to date because of the UK leaving the EU. It offers particulars of the assorted biofuels and their excise responsibility charges. It additionally explains the roles and duties of producers (and in some circumstances, customers) of those merchandise.

1.2 Who ought to learn this discover

It is best to learn this discover for those who:

  • manufacture biofuels as gas for any engine, motor or different equipment

  • mix biodiesel or bioethanol with different oils

  • manufacture different gas substitutes and gas components

  • use biofuels within the manufacturing of electrical energy

1.3 What regulation covers this discover

LawsDescription
MajorCustoms and Excise Administration Act 1979 (CEMA)
The Hydrocarbon Oils Duties Act 1979 (HODA)
SecondaryThe Biofuels and Different Gasoline Substitutes (Cost of Excise Duties and so forth) Laws 2004 (SI 2004/2065)
The Biofuels and Different Gasoline Substitutes (Cost of Excise Duties and so forth) (Modification) Laws 2007 (SI 2007/1640)
The Biofuels and Different Gasoline Substitutes (Cost of Excise Duties and so forth) (Modification) (No2) Laws 2007 (SI 2007/3307)
The Different Gasoline Substitutes (Charges of excise responsibility and so forth) Order 1995 (SI1995/2716)
The Excise Warehousing (Vitality Merchandise) Laws 2004 (SI 2004/2064)
The Warehousekeepers and Homeowners of Warehoused Items Laws 1999 (SI 1999/1278) (‘WOWGR’)
The Income Merchants (Accounts and Data) Laws 1992 (SI 1992/3150 ) (‘RTR’)
The Hydrocarbon Oil Laws 1973 (SI 1973/1311) (‘HOR’)
The Hydrocarbon Oil, Biofuels and Different Gasoline Substitutes (Willpower of Composition of a Substance and Miscellaneous Amendments) Laws 2008 (SI 2008/753)

Adjustments to excise responsibility charges are usually contained within the annual Finance Act and are printed in Tax Data and Influence Notes. The VAT regulation is the Worth Added Tax Act 1994 and orders and rules made underneath that Act.

This discover explains how we interpret the regulation and isn’t an alternative choice to the regulation. Nevertheless, elements of this discover have the drive of regulation. These are recognized on the related locations within the discover. The place acceptable we are going to quote the regulation and we are going to use the titles and abbreviations used above.

1.4 Well being and security

You should adjust to all of the authorized provisions regarding well being and security such because the Well being and Security at Work Act 1974. These provisions might embody the necessity to show warning notices, and to situation well being and security directions, to each employees and guests.

In the event you situation particular tools or protecting clothes to your employees after they’re enterprise actions comparable to dealing with, inspecting or sampling biodiesel then you have to present related clothes and tools to us once we undertake the identical actions.

1.5 Well being and Security Government (HSE) – home manufacturing of biodiesel

The HSE has printed recommendation on the hazards of manufacturing biodiesel at residence. The details are as follows:

Biodiesel is produced commercially and could be purchased from some petrol stations. Nevertheless there are ‘recipes’ out there on the web for the home manufacturing of biodiesel. These normally contain mixing methanol with sodium hydroxide (often known as caustic soda or lye), and pouring the ensuing combination into vegetable oil.

Such residence manufacturing raises critical well being and security considerations, because it includes hazardous chemical compounds and the danger of fireplace and explosion.

Making biodiesel is a probably hazardous course of that ought to solely be carried out in managed circumstances by individuals with the right coaching and expertise.

On the very least a poorly made product might significantly injury a car engine.

Get extra info from the HSE website or by phoning the HSE Information Line on Phone: 0845 345 0055.

1.6 Renewable Transport Gasoline Obligation administered by the Division for Transport

Assist is out there for UK biofuels by way of the Renewable Transport Gasoline Obligation (RTFO). Fossil gas suppliers have an obligation to produce a sure proportion of their gas as biofuel. They exhibit this by both redeeming Renewable Transport Gasoline Certificates (RTFCs) or paying a purchase out worth. Yow will discover the buy-out worth within the RTFO.

Suppliers of biofuels within the UK can apply to the Division for Transport (DfT) to obtain one RTFC for each litre of liquid biofuel or kilogram of biogas they provide. These certificates could be:

The DfT additionally requires stories on the carbon and sustainability of biofuel provided.

Extra info is out there on the DfT website.

Discover out extra about biofuel regulation and the RTFO.

2. Biofuel producers’ obligations

2.1 What biodiesel, bioblend, bioethanol and bioethanol mix are

Biodiesel is described within the regulation as a diesel high quality liquid gas that’s produced from biomass or waste cooking oil, the place the:

  • ester content material isn’t lower than 96.5% by weight

  • sulphur content material doesn’t exceed 0.005% by weight, or is nil

Diesel high quality signifies that the gas is an alternative choice to diesel fairly than petrol.

‘Bioblend’ means any combination that’s produced by mixing each:

‘Bioethanol’ means a liquid gas:

‘Bioethanol mix’ means any combination that’s produced by mixing each:

2.2 Different gas substitutes

Any liquid that isn’t hydrocarbon oil, biodiesel, bioblend, bioethanol or bioethanol mix however is used rather than mineral oil to gas any engine, motor or different equipment is classed as a gas substitute. Learn paragraph 3.1.1 for extra particulars. This consists of both any liquid:

  • used as a gas rather than mineral oil

  • which is used as an additive or extender to a mineral oil

  • which is used as an additive or extender in a gas substitute

Nevertheless, water isn’t thought-about to be a gas substitute when utilized in a diesel emulsion when the emulsion is stabilised with components. Responsibility is charged solely on the non-water a part of the gas.

2.3 Gasoline components

Merchandise comparable to gas system cleaners, injector cleaners, gas conditioners and biocides are thought-about to be gas components and are liable to excise responsibility. Any product that’s added into the gas provide of autos both by the filler cap or by varied elements of the gas system, for instance the carburettor, is handled as a gas additive.

The responsibility fee is set by what kind of engine the product is designed for use in. Merchandise designed for:

Merchandise designed to be used in leaded petrol engines entice the leaded petrol fee.

Merchandise designed to be multi-purpose (that’s, to be used in any form of engine) entice the unleaded petrol fee.

Any product that’s 100% hydrocarbon oil and is used solely for lubrication is exempt from responsibility.

2.4 Your obligations

You’ll must register and account for the responsibility due on any merchandise put aside or delivered to be used as motor gas for those who:

  • produce 2,500 litres or extra of biofuels a 12 months

  • use 2,500 litres or extra of biofuels as motor gas on which responsibility has not been paid

You’ll must do the next:

StepMotion
1.Register for responsibility on biofuels and different gas substitutes utilizing the net service
2.Use kind EX103 or EX103A to offer info (‘make entry’) about your web site or premises
3.Preserve data regarding the manufacturing and commerce in biofuels
4.Subject detailed supply notes for every provide of biofuels
5.Full and ship returns to HMRC displaying the excise responsibility due for the return interval (for instance, 1 June to 30 June)
6.Pay the excise responsibility due (see paragraph 4.4)

You probably have produced lower than 2,500 litres within the final 12 months, or for those who count on to provide lower than this quantity within the subsequent 12 months, it’s possible you’ll be an exempt producer. In the event you’re an exempt producer you solely must preserve manufacturing data (see merchandise 3 within the above desk). Learn paragraph 4.2.1 for extra info.

2.5 Learn how to register

Register using the online service inside 30 days of manufacturing or utilizing 2,500 litres or extra of any biofuel or different gas substitute.

After you register we’ll ship you a registration quantity. You’ll want to make use of this in all returns and correspondence about your manufacturing or use of any biofuel or different gas substitute.

If you have already got a deferment settlement in place (for instance, for those who’ve beforehand accomplished kind HO10) you have to inform HMRC concerning the settlement. This can forestall central assessments being raised in your report.

To inform HMRC, e mail: morcexciseeast@hmrc.gov.uk.

2.5.1 Inform HMRC (‘make entry’) about your web site or premises

To finish your registration you have to additionally present details about every of your websites or premises to HMRC utilizing kind:

  • EX103, for those who’re a sole dealer, unincorporated partnership or different unincorporated physique

  • EX103A, for those who’re a restricted firm or a restricted legal responsibility partnership (LLP)

You may also contact the Excise helpline for copies of the kinds.

Accomplished kinds needs to be despatched to the Mineral Oils Relief Centre (MORC).

Following receipt of your utility, it’s possible you’ll be visited to look at the suitability of your premises.

2.6 Producing biofuels or gas substitutes, or each, in your registered (entered) premises

You solely must enter your premises as soon as for all of your manufacturing of biofuels or gas substitutes. Nevertheless, for those who change premises, add extra premises or change the kind of gas that you just produce, you have to inform us on the handle in paragraph 2.5 above.

2.7 Different obligations

The transport, storage, use and the therapy processes related to producing biodiesel from tallow (melted and clarified animal fats) and waste vegetable oil (and in some circumstances from virgin non-waste vegetable oils) could be topic to numerous controls regulated by the Atmosphere Company. These controls might embody a requirement for a Air pollution Prevention and Management (PPC) Allow or a Waste Administration Licence (WML).

Typically, the manufacturing of biodiesel by people comparable to house owners and farmers for their very own use, that’s, for non-commercial functions, wouldn’t be topic to the PPC Laws. The place a PPC allow isn’t wanted and the place biodiesel manufacturing includes the therapy of waste the requirement for waste administration controls will nonetheless be related.

The Atmosphere Company considers that waste derived biodiesel has not ceased to be waste till it has been burnt in an engine for vitality restoration. The Atmosphere Company has set out a place that it doesn’t contemplate that requiring environmental authorisations for the storage, provide and use of waste derived biodiesel to be used as a motor gas is within the public curiosity.

The usage of waste derived biodiesel to assist combustion in industrial plant comparable to a boiler shall be topic to controls underneath the Waste Incineration Directive and controlled by way of PPC by native authorities or the atmosphere company.

Failure to safe the suitable authorisation from the company might result in enforcement motion. Additional particulars on which controls apply could be obtained by contacting your native Atmosphere Company workplace on phone: 08708 506 506.

3. Biodiesel, bioethanol and their blends

3.1 Charges of responsibility that apply to biofuels

Adjustments to excise responsibility charges are usually contained within the annual Finance Act and are printed in Tax Data and Influence Notes out there from the GOV.UK web site. Present and former charges are additionally out there from the GOV.UK web site.

3.1.1 Responsibility charges for gas substitutes

Beneath the Hydrocarbon Oil Duties Act 1979 (HODA), the speed of responsibility on components and extenders is that of the host oil. The host oil means no matter oil they’re added to. The place components or extenders are added to rebated gas or liquefied petroleum gasoline (LPG), the speed of responsibility on the components or extenders needs to be that of the rebated gas or LPG. We have now amended UK laws to fulfill our obligation underneath the EPD.

With gas substitutes, the responsibility fee is utilized to the entire non-hydrocarbon oil content material of the liquid. So, if an obligation paid gas substitute is added to a different gas substitute which isn’t responsibility paid, responsibility is due underneath Part 6A of HODA on the responsibility unpaid a part of the combination.

3.2 What biomass is

Biomass is described in HODA as which means the biodegradable fraction of:

  • merchandise, wastes and residues from agriculture, forestry and associated actions

  • industrial and municipal waste

This doesn’t embody mineral oils.

3.3 Utilizing straight vegetable oil (SVO) or used cooking oil (UCO) to provide biodiesel

If we suspect, both by way of lack of supporting proof, or on account of different info, that your product doesn’t meet the biodiesel specification, we might take consultant samples for testing (see rules 10 and 11 of Biofuels and Different Gasoline Substitutes (for instance, Cost of Excise Duties, and so forth) Laws 2004). Producers ought to present proof by having their gas usually examined in opposition to all features of the specification. Learn paragraph 2.1 for extra info.

The next paragraph has the drive of regulation.

Beneath the powers given by Regulation 6 of the Income Merchants (Accounts and Data) Laws 1992 HMRC requires that particulars of recipes used to provide biodiesel are stored and preserved for six years. This requirement additionally applies to supporting paperwork displaying that the recipe is adopted for every batch produced and to the preservation of any check outcomes linked to specific batches.

In case your manufacturing methodology consists of the usage of components with both SVO or UCO (or each) try to be conscious that there are restrictions on the usage of ‘tied’ oils, that are relieved of responsibility besides when used as motor fuels. Yow will discover extra info on tied oils in Get relief for mineral oil put to certain uses (Excise Notice 184A). Marked or rebated fuels (comparable to pink diesel and kerosene) should not be used as street gas or as components in street gas. Extra info could be present in Registered Dealers in Controlled Oil (Excise Notice 192).

In the event you want extra recommendation you must contact the Excise enquiries helpline.

3.3.1 Learn how to show that your gas is biodiesel

We count on that anybody producing biofuels commercially can have their gas analysed and examined frequently as part of regular high quality management. These checks ought to give particulars of the sulphur or ester content material and ideally present a breakdown of the composition of the gas.

The recipe or formulation for biodiesel manufacturing will usually be sufficient to find out whether or not the completed product can meet the complete biodiesel specification. For instance, something that would cut back the ester content material under 96.5% by way of having a low or nil ester content material itself, for instance, alcohol, terpine or water. Nevertheless, the recipe alone doesn’t present proof {that a} product meets (or fails to fulfill) the specification.

Assessments needs to be carried out on the ‘completed gas’ and never on the uncooked supplies utilized in manufacturing. Producers ought to ensure that the gas that’s examined doesn’t bear any additional course of and that it’s equivalent to the gas put out on the market.

3.3.2 Frequency of testing

Testing ought to at all times be completed when there are modifications within the recipe and both or each of the:

  • uncooked supplies used

  • manufacturing methodology

The next desk is a suggestion to the minimal frequency and degree of checks HMRC expects.

Manufacturing (litres per 30 days)Frequency of testing
Under 1,000Yearly
1,000 to five,000Six month-to-month
5,001 to 10,000Quarterly
10,001 to 30,000Month-to-month
Above 30,000By batch

3.4 Bioethanol

Bioethanol is a liquid gas consisting of ethanol produced from biomass that’s able to getting used for a similar functions as mild oil. The responsibility fee of bioethanol on the time of publication is identical as that of unleaded petrol.

We have now accredited 2 formulations of denatured alcohol to be used within the manufacture of bioethanol supposed for mixing with petrol to be used as both street gas or the manufacturing of biodiesel (or each). The two formulations are described in paragraph 3.4.1.

3.4.1 Commerce particular denaturants for alcohol (TSDA)

The accredited formulations are:

  • TSDA 9 – a most of 99% ethanol and a minimal of 1% methanol with 10 micrograms per millilitre of denatonium benzoate added to the ensuing combination – the accredited use is for mixing with petrol for use as a street gas or to provide biodiesel in a tax warehouse

  • TSDA 11 – mixing with unleaded petrol with a Analysis Octane Quantity (RON) larger than 91 – 1% quantity – the accredited use is as a street gas

Denatonium benzoate is a confirmed denaturant and the extent of addition of methanol (which acts as a chemical marker) falls inside the agreed commonplace for BS EN228.

Extra info on denatured alcohol is out there in Production, distribution and use of denatured alcohol (Excise Notice 473). If you wish to make functions for brand spanking new denaturant formulations, see sub-paragraph 3.4.6.

3.4.2 Bioethanol mix introduced into the UK

If the bioethanol, which might originate from inside or exterior the UK, is denatured in accordance with the exporting nation’s rules, and the mix is the completed product (for instance, E5, E85, E92) the UK will settle for it as being a totally denatured alcohol, assembly the specification necessities in HODA 2AB (3).

If denatured bioethanol introduced in from one other nation isn’t a completed product it should both:

  • be denatured in accordance with the UK formulation

  • fulfill us that it has been denatured as intently as doable to UK formulation (Denatured Alcohol Laws – Regulation (4)(6))

A completed product in these circumstances means gas that isn’t topic to additional processing or mixing (or each) earlier than being delivered for normal sale, other than proprietary components comparable to efficiency and cold-start therapies.

3.4.3 Bioethanol mix imported from different nations

For the gas to be handled as a bioethanol mix underneath HODA 2AB (3), bioethanol mix denatured by a rustic exterior the UK should both:

  • be denatured in accordance with the UK rules (see sub-paragraph 3.4.1)

  • fulfill us that it has been denatured as intently as doable to one of many UK formulations (Denatured Alcohol Laws – Regulation (4)(7))

3.4.4 Bioethanol – denatured to the accredited UK formulation

Bioethanol produced in accredited premises, which is denatured in accordance with 1 of the UK formulations and put aside as street gas, is liable to the bioethanol fee of responsibility (HODA 6AD).

3.4.5 Bioethanol producers

Producers of bioethanol should maintain a distiller’s licence and procure approval of plant and manufacturing course of. Learn Notice 39: spirits production in the UK for extra info.

If producers who maintain a distiller’s licence need to denature bioethanol, they have to nonetheless be authorised by us to take action. Anyone else who desires to denature bioethanol should apply for a licence and procure approval of plant and manufacturing course of. Recipients of denatured bioethanol should even be licensed.

As soon as bioethanol is produced it’s liable to alcohols responsibility. It turns into exempt from alcohols responsibility as soon as it’s denatured (Part 5(1) of FA95). Nevertheless, though there’s no alcohols responsibility on the denatured bioethanol, a commerce particular denatured alcohol (TSDA) stays topic to obligations underneath the alcohols regime till it’s put to its supposed use (Denatured Alcohols Laws 2005).

3.4.6 Various TSDA formulations

We are going to contemplate functions for various TSDA formulations, however any new formulations should present an identical degree of income safety to that of the present formulations. It might be price contacting a licensed or authorised denaturer along with your proposals to ensure that your formulation could be produced.

Earlier than a brand new TSDA is accredited, you have to provide sufficient proof that the present accredited denatured alcohols, together with TSDAs, are unsuitable to your supposed goal.

Steering on the obligations of producers and recipients of denatured bioethanol, in addition to the method for making use of for a brand new TSDA, are contained in Production, distribution and use of denatured alcohol (Excise Notice 473).

3.5 Ethyl tertiary butyl ether (ETBE)

ETBE is produced by mixing ethanol and isobutylene and reacting them with warmth over a catalyst. ETBE can then be blended with petrol or burnt in an engine to be used as a street gas. Blends of ETBE and petrol are handled as bioethanol mix underneath HODA 6AE upon its importation or launch from a tax warehouse – it’s charged to responsibility at a composite fee in accordance with that part.

ETBE produced from artificial ethanol is a gas substitute accountable for responsibility on the fee for unleaded petrol.

ETBE or petrol blends is not going to require an additional denaturing course of, however like bioblend, ETBE or petrol blends have to be produced in a tax warehouse. Following manufacturing of ETBE or petrol blends, the ethanol used within the manufacture will now not be thought-about an alcohol for spirits responsibility functions and can as a substitute be handled as a motor and heating gas.

3.6 Actions of biofuels

Biodiesel and bioethanol which might be for use within the manufacturing of one other product, comparable to bioblend, could be designated as ‘course of oils’ – see Motor and heating fuels general information and accounting for Excise Duty and VAT (Excise Notice 179). Warehousekeepers and producers might ship course of oils with out fee of excise responsibility so long as they transfer between tax warehouses.

Denatured bioethanol could be moved with out fee of responsibility offered it originates from a tax warehouse and the aim of the motion is to permit both mixing with mild oil in one other tax warehouse or within the manufacturing of biodiesel, additionally in a tax warehouse.

The Excise Warehousing (Vitality Merchandise) Laws 2004 present for ‘particular vitality merchandise’ comparable to biodiesel to be saved and moved with out fee of excise responsibility. Such actions are topic to the same old circumstances (comparable to the usage of accompanying paperwork).

4. Accounting for excise responsibility

4.1 When excise responsibility is chargeable

Excise responsibility is due on the setting apart (see paragraph 4.2) or use of biofuels for a ‘chargeable use’. ‘Chargeable use’ means the usage of that substance both:

  • as a gas for any engine, motor or different equipment

  • as an additive or extender in any substance used as gas for any motor, engine or different equipment

  • for the manufacturing of bioblend or bioethanol mix

Excise responsibility isn’t chargeable for those who put aside or use biofuel:

See section 5 relating to the blending of biodiesel and bioblend with rebated heavy oil. Biofuel producers (and motor and heating gas customers typically) must register their business and tell HMRC about (‘make entry of’) their production premises in the event that they produce 2,500 litres or extra a 12 months. This consists of producers of 100% heating gas.

4.2 When excise responsibility is payable on biofuels

The excise responsibility level for biofuels is the time after they’re:

‘Put aside’ means the purpose at which it’s determined that the product goes for use as a motor gas. This determination signifies that the gas has been put aside for a rechargeable use.

Responsibility isn’t due if it’s used as a heating gas.

4.2.1 Exempt producers or customers

You’re exempt and don’t must register and account for responsibility if within the final 12 months you’ve produced or used, or count on to provide or use within the subsequent 12 months, lower than 2,500 litres of both any:

Nevertheless, there are easy report protecting necessities, that are described in paragraph 4.10.1.

Manufacturing consists of the manufacture or processing of street gas, and the setting apart of any product that has not been charged with responsibility, with the intention of utilizing it as street gas or for some other engine or equipment aside from heating.

4.2.2 Massive producers

HMRC will contact you and ship you month-to-month returns if within the final 12 months you’ve produced, or count on to provide within the subsequent 12 months, 450,000 litres or extra of:

In the event you’re a big producer who has produced lower than 450,000 litres within the final 12 months and you don’t count on to exceed the quantity within the subsequent 12 months, you must contact the MORC helpline.

4.2.3 Producers sharing premises and tools

Regulation 8A of the Biofuels and Different Gasoline Substitutes (Cost of Excise Duties and so forth) (Modification) Laws 2007 (SI 1234 of 2007) which got here into drive on 30 June 2007, has a situation that separate producers on the similar premises or units of premises should register and account for responsibility if the overall of that manufacturing is 2,500 litres or extra a 12 months. The brink doesn’t apply individually to every particular person producer on the similar premises – or units of premises. The producers should register if complete annual manufacturing on the similar premises or units of premises is 2,500 litres or extra.

Partnerships, collectives and cooperatives (together with non-profit making organisations) are liable to register and account for responsibility if complete annual manufacturing is 2,500 litres or extra.

4.2.4 Vegetable oilused or offered as motor gas freed from excise responsibility

Vegetable oil (unused and used, processed or unprocessed) that’s put aside or supposed to be used as motor gas is liable to responsibility unless the producer is exempt.

Vegetable oil producers and retailers who make and provide their oils for cooking usually are not liable to register and account for responsibility on their gross sales if the oil is subsequently used as, or to provide, motor gas. Cooking oil producers and retailers who provide direct to gas producers and distributors usually are not accountable for responsibility until they’ve put aside all or a part of their manufacturing as motor gas. In these situations it’s the gas producer or distributor who’s liable to register and account for responsibility.

4.3 In the event you import particular vitality merchandise and bioethanol

If particular vitality merchandise and bioethanol supposed for the manufacturing of bioethanol mix are delivered direct to an excise warehouse, then responsibility could also be suspended till the product leaves the warehouse. The responsibility level would be the level at which the product is launched to residence use.

Usually, merchandise travelling underneath responsibility suspension have to be accompanied by the suitable accompanying documentation. In the event you’re doubtful as as to whether your product requires accompanying documentation, you must test with the Excise: enquiries helpline.

Bioethanol can solely be imported into an excise warehouse if it’s supposed for mixing to make bioethanol mix or to be used within the manufacturing of biodiesel.

4.4 Learn how to submit returns to HMRC

In the event you’re not an exempt producer, you want to register your premises.

4.4.1 In the event you’re not accredited for deferment

You’ll want to finish form HO930 quarterly, or every month for those who’re a big producer (see paragraph 4.2.2).

If you don’t use or put aside any biofuels in any given return interval you must nonetheless ship in form HO930 displaying a 0 legal responsibility.

4.4.2 In case you are accredited for deferment

You have to to finish form HO10. Additional particulars are given in paragraph 4.7 under.

4.4.3 When to finish returns

Accomplished returns and fee have to be obtained by the fifteenth day of the month following the top of every return interval.

For instance, in case your return interval ends on 30 June we should obtain your return and fee by 15 July. When the fifteenth day isn’t a enterprise day, the return and fee is due on the final enterprise day earlier than the fifteenth of the month.

If there’s a change of responsibility fee in the course of the accounting interval then you want to preserve a transparent report of the way you accounted for responsibility utilizing the right charges on the appropriate instances.

4.5 Learn how to pay excise responsibility

To pay by Bacs (Bankers Automated Clearing System) or CHAPS (Clearing Home Automated Cost System), use the next checking account particulars:

HMRC checking account particulars

Account title: HMRC Basic BT Receipts account
Kind Code: 20-05-17
Account Quantity: 40204374
BIC: BARCGB22
IBAN: GB86BARC20051740204374

In the event you pay by cheque, ship it to:

Make your cheque payable to ‘HM Income and Customs solely’ adopted by your biofuels registration quantity.

4.6 Learn how to account for the excise responsibility due on bioblend and bioethanol mix

Mixing biodiesel or bioethanol with responsibility suspended oil to provide bioblend or bioethanol mix have to be completed in a tax warehouse. Responsibility fee could be deferred for those who have a deferment account.

The excise responsibility due on these blends have to be cut up between the two grades in your deferment return (form HO10) and be proven in opposition to the suitable tax varieties. For instance, within the case of bioblend, you have to account for responsibility underneath tax kind:

The tax code for bioethanol is 595 and the tax code for unleaded petrol is 522.

Within the case of rebated bioblend (for off-road use) you have to account for responsibility underneath tax kind:

Blends of kerosene and biodiesel for heating functions are fully rebated.

You should have the ability to assist the apportionment out of your manufacturing and mixing data. The proportions are to be calculated and proven in your data to the closest 0.001%.

4.7 Submit your kinds on-line

You may submit kinds HO930 and HO10 on-line. For extra details about full these kinds, contact us on phone: 0300 200 3700.

4.8 Deferring excise legal responsibility

Topic to the deferment circumstances contained in Motor and heating fuels general information and accounting for Excise Duty and VAT (Excise Notice 179), producers of gas substitutes, biodiesel, bioethanol and their blends might defer their excise responsibility. You have to to get a deferment account and make your funds by way of Bacs or CHAPS.

In the event you account to your liabilities on this approach, you will want to submit an obligation account on form HO10 fairly than on form HO930.

The usual accounting interval at the moment runs from midnight on the fifteenth of the month to midnight on the 14th of the next month.

Additionally, you will want to offer a assure for those who’re going to defer your excise responsibility legal responsibility, until you’re eligible for the Excise Cost Safety System (EPSS). On the time of publishing, this assure have to be adequate to cowl one month’s most excise responsibility legal responsibility, or £9.5 million whichever is the decrease. Guarantors can nonetheless be accountable for as much as twice the month-to-month quantity proven on the assure. Particulars of receive a deferment account and the excise responsibility accounting procedures are given in Motor and heating fuels general information and accounting for Excise Duty and VAT (Excise Notice 179).

4.8.1 Excise Cost Safety System (EPSS)

A assure is required to cowl any deferred funds of excise responsibility when excise items (alcohol, tobacco and mineral oils) are eliminated to the UK residence market in any of the next circumstances:

  • from an excise warehouse

  • upon importation

  • when making funds of excise responsibility on removals from a UK beer, wine, made-wine, cider or perry manufacturing premises

Nevertheless, you possibly can apply for authorisation to make funds and not using a assure underneath EPSS for those who meet the eligibility and authorisation standards. Learn particulars concerning the scheme and utility kinds in Notice 179.

This scheme isn’t out there to Registered Consignee actions in Northern Eire as European regulation requires them to be lined by a assure. Discover extra info in Notice 203a: registered consignees.

4.9 Learn how to measure the quantity of your product

The regulation requires excise responsibility to be charged on litres measured at an ordinary temperature of 15°C, often known as ‘commonplace litres’. You’re anticipated, wherever practicable, to account for excise responsibility utilizing commonplace litres. In some circumstances it could be impractical or unreasonable to take action, subsequently de minimis limits might apply to sure transactions. See Motor and heating fuels general information and accounting for Excise Duty and VAT (Excise Notice 179) for extra particulars. Nevertheless, this isn’t an automated entitlement and also you’ll must contact the Excise enquiries helpline.

4.10 Data to maintain

As a income dealer you have to keep data regarding your online business affairs. These shall be your regular enterprise, administration and accounting data.

The Biofuels and Different Gasoline Substitutes (Cost of Excise Duties, and so forth) Laws 2004, as amended in 2007, additionally want producers to maintain and keep a motor fuels report. The report protecting necessities that apply to registered producers differ relying on whether or not you’re supplying biofuels to others, or utilizing people who you produce your self.

The next listing reveals the necessities.

Provide

Earlier than the product leaves the producer’s premises, report:

  • the date of every provide

  • an outline of every provide

  • within the case of a gas substitute, an outline of the kind of engine that it’s appropriate to be used in

  • the quantity, in commonplace litres, of every provide put aside and despatched out for a rechargeable use

  • the title and handle of every individual you make a provide to

  • the handle to which the provision is distributed

  • the variety of the supply notice for every provide made

  • the date on which the entry is made within the motor fuels report

  • the quantity and fee of responsibility charged on every provide

Personal use

No later than the chargeable use happens, report:

  • the date of every chargeable use

  • an outline of the liquid getting used

  • within the case of a gas substitute, an outline of the kind of engine that it’s appropriate to be used in

  • the quantity, in commonplace litres, of biofuels put to a rechargeable use

  • the date on which the entry is made within the motor fuels report

  • the quantity and fee of responsibility due on every chargeable use

You may learn the vital drive of regulation contained in paragraph 3.3.

Notice 206: Revenue traders records, comprises extra details about what data you want to preserve if you’re a income dealer.

4.10.1 Exempt producers’ data

In the event you’re an exempt producer you solely must report and preserve the:

It is best to test the quantities produced on the finish of every month. You probably have produced 2,500 litres or extra within the final 12 months, or count on to provide 2,500 litres or extra within the subsequent 12 months, you have to contact us inside 30 days to register your premises.

The next paragraph has the drive of regulation.

Beneath the powers given by regulation 6 of the Biofuels and Different Gasoline Substitutes Cost of Excise Duties, and so forth (Modification) Laws 2007, HMRC require that the data of litres and dates as laid out in paragraph 4.10 under are stored by exempt producers and preserved for six years, or for a lesser interval if HMRC enable.

4.11 How lengthy should you retain data

Registered and exempt producers should preserve data for six years. If this may trigger you issues you must contact the Excise: enquiries helpline who can advise you about asking for permission to maintain your data for a shorter interval.

4.12 Maintaining paper data

You may preserve your data on movie or electronically, offered that the data are legible and also you present the mandatory amenities to learn the data. Notice 206: revenue traders records has extra info.

4.13 What to point out on supply notes

Your supply notes should present:

  • the date on which the consignment was despatched out

  • an outline of the consignment of gas, for instance, biodiesel

  • within the case of different gas substitutes, what kind of engine the gas is appropriate to be used in, see paragraph 2.2 for additional particulars

  • the amount, in commonplace litres, of gas despatched out, see paragraph 4.9 for additional particulars

  • the title and handle of the consignee

  • the handle the place the gas was despatched to

  • the handle from the place the consignment was despatched

4.14 Inserting particular vitality merchandise or bioethanol in a warehouse underneath responsibility suspension

You may place these merchandise underneath responsibility suspension in an excise warehouse. Nevertheless, bioethanol could be positioned underneath responsibility suspension just for mixing with responsibility suspended oil, or to be used within the manufacturing of biodiesel. Paragraph 4.3 has extra info.

4.15 In the event you cease producing biofuels

Contact HMRC for those who cease producing any of the fuels talked about on this discover. We will then organize to cancel any entries of premises, approvals and responsibility deferment accounts that you will have.

We’ll additionally advise you about how it’s possible you’ll account for any further responsibility which may be excellent.

5. Biodiesel and bioblend to be used aside from as street gas

5.1 Responsibility charged on biodiesel used as heating gas

Biodiesel to be used as a heating gas isn’t topic to responsibility.

5.2 Fee of responsibility making use of to biodiesel for off-road use

Biodiesel supposed to be used aside from as a street gas is topic to a rebated fee of responsibility. Yow will discover the present responsibility charges in Rates and allowances: Excise Duty – Hydrocarbon oils.

5.3 Supplying biodiesel for off-road use

In the event you provide biodiesel that’s supposed to be used aside from as a street gas, your motor fuels report ought to comprise an outline indicating that the biodiesel was put aside for both:

It’s your accountability to maintain proof of the use to which the gas has been put.

5.4 Self-supply of biodiesel for off-road use

In the event you use the biodiesel that you just produce for off-road functions (self-supply) you must apply the suitable fee and report the provides in your motor fuels records. It is best to just remember to retain proof of the use that the gas is put to.

5.5 Marking rebated biodiesel

At current there’s no requirement to mark rebated biodiesel, however this shall be stored underneath evaluation. Nevertheless, paragraph 5.8 explains the marking necessities when rebated biodiesel is mixed with gasoline oil and kerosene.

5.6 Shopping for biodiesel for off-road use on the street gas responsibility fee and claiming the responsibility distinction from HMRC

The compensation scheme permitting customers to reclaim the responsibility distinction of the street gas fee and off-road fee was cancelled in April 2008. Suppliers of biodiesel for off-road use ought to cost you the rebated fee. Paragraph 5.13 explains extra about biofuels and electrical energy technology.

5.7 Charges of responsibility that apply to bioblends used aside from as street gas

Within the case of bioblend produced with rebated gasoline oil, the:

  • biodiesel element is topic to the rebated biodiesel fee of responsibility

  • gasoline oil element is topic to the rebated gasoline oil fee of responsibility. This fee applies to all makes use of aside from as street gas

Within the case of biodiesel produced with kerosene for heating use, each the biodiesel and the kerosene elements are topic to a full rebate of responsibility, so there’s a 0 responsibility fee. Nevertheless, no rebate is permitted the place biodiesel combined with kerosene is used as motor gas (on or off-road). The responsibility fee for these mixes is the speed relevant to (non-rebated) bioblend and shall be accounted for on the biodiesel fee for the biodiesel portion and the heavy oil fee for the kerosene portion as described in paragraph 4.6.

5.8 Marking rebated bioblend

Rebated bioblend have to be marked to qualify for the rebate. The marking necessities for rebated bioblend produced with gasoline oil are as if the combination consisted fully of gasoline oil. The marking necessities for rebated bioblend produced with kerosene are as if the combination consisted fully of kerosene.

Data on the requirement for marking rebated fuels is contained in Section 8 ofMotor and heating fuels general information and accounting for Excise Duty and VAT (Excise Notice 179).

5.9 Supplying bioblend for off-road use

In the event you provide rebated bioblend, you’re required to be a Registered Vendor in Managed Oil (RDCO) and to adjust to the necessities of the scheme (check with Registered Dealers in Controlled Oil (Excise Notice 192) for steerage). This requirement doesn’t apply to suppliers of rebated biodiesel (not in a mix).

5.10 Mixing biodiesel or bioblend with rebated oil

If mixing of biodiesel with oil takes place earlier than the responsibility level, a bioblend is created, and responsibility needs to be charged accordingly.

If biodiesel on which responsibility has not been charged is combined with oil on which a rebate of responsibility has been allowed, no responsibility is chargeable on the biodiesel if it’s supposed that the combination shall be used for heating.

There’s no restriction on mixing rebated biodiesel or partially rebated bioblend with any rebated oil, offered it’s not supposed the combination shall be used as street gas.

There’s no restriction on mixing totally rebated bioblend with any rebated oil, offered it’s not supposed the combination shall be used as gas for a street car or any engine.

5.11 Utilizing rebated biodiesel or bioblend as gas in a street car

It’s unlawful to make use of these fuels in a street car until you pay the distinction between the complete fee of responsibility on the gas and the rebated fee really paid on the gas used. Learn Fuels for use in vehicles (Excise Notice 75) for steerage.

5.12 Penalties for the misuse of rebated biodiesel or rebated bioblend

The penalties that apply to misuse of rebated biodiesel or rebated bioblend are the identical because the misuse of rebated oil. Learn Fuels for use in vehicles (Excise Notice 75) for steerage.

5.13 Biofuels and electrical energy technology

Half 7 of the Biofuels and Different Gasoline Substitutes (Cost of Excise Duties) Laws 2004 permits reduction from responsibility on biofuels used for electrical energy technology. This reduction applies to all biofuels; it’s not restricted solely to those who meet the biodiesel specification. Reduction can solely be claimed by the ‘certified claimant’. A certified claimant is an individual who makes use of biofuel to generate electrical energy.

In the event you’re accredited for deferment, you must set-off the reduction in opposition to your regular excise responsibility legal responsibility within the Responsibility Claimed part of kind HO10.

In the event you’re not accredited for deferment then you must set-off the reduction in opposition to your regular excise responsibility legal responsibility on form HO930.

In some other case, you’ll must make a declare in writing to the MORC.

Claimants ought to use form EX55. Type EX55 may also be used to say again responsibility paid on gasoline oil used to generate electrical energy. Learn Motor and heating fuels used to generate electricity – relief from Excise Duty (Excise Notice 175) for extra info.

The declare ought to then be despatched, along with any supporting documentation, to the MORC address.

In all circumstances, we might ask you to offer proof to substantiate your declare. These could also be within the type of buy orders, supply notes and gross sales invoices, to point out that the biofuel in query has been used as gas to generate electrical energy. You might also want to offer proof that the biofuels have been duty-paid and usually are not the topic of some other utility or declare for compensation, remission or disadvantage.

For extra info, contact the Excise: enquiries helpline.

5.14 Bioblend and electrical energy technology

The Hydrocarbon Oil, Biofuels and Different Gasoline Substitutes (Willpower of Composition of a Substance and Miscellaneous Amendments) Laws 2008 enable reduction, in sure circumstances, from responsibility on bioblend used for electrical energy technology. This extends the reduction given to rebated gasoline oil to incorporate bioblend. Particulars of qualification for the reduction and declare procedures are contained in Motor and heating fuels used to generate electricity – relief from Excise Duty (Excise Notice 175).

5.15 Remedy of responsibility paid gas which has been by chance combined or turn into contaminated (often known as ‘slops’)

When motor gas is delivered to residence use on fee of responsibility and subsequently turns into contaminated, or by chance combined, a credit score of excise responsibility could also be allowed underneath the provisions of HODA 1979 Part 20. Procedures to observe in such circumstances are set out in Motor and heating fuels general information and accounting for Excise Duty and VAT (Excise Notice 179). The introduction of rebated biodiesel and bioblend from 1 April 2008 signifies that most responsibility paid gas consignments will comprise various proportions of biofuel and there might not be a transparent audit path to ascertain the precise quantity if the gas is contaminated or by chance combined. The next paragraphs clarify the process to observe.

5.15.1 Establishing the biodiesel content material of contaminated or by chance combined fuels – despatched for marking or flushing into marked inventory

  1. The place industrial gasoline oil is marked at a duty-paid terminal the belief shall be that there’s no biodiesel element, as there’s no (present) industrial purpose why biodiesel needs to be current.

  2. The place automotive gasoline oil (AGO) is marked at an obligation paid terminal, until there’s an audit path to point out the precise biofuel content material, will probably be assumed that the AGO has been blended with 5% biofuel.

Learn part 5 of Motor and heating fuels general information and accounting for Excise Duty and VAT (Excise Notice 179) for extra info.

5.15.2 Establishing the biodiesel content material of contaminated or by chance combined fuels – returned to producer

  1. The place there’s an audit path to point out that the gas got here from blended inventory and the mix ratio could be established (for instance, the producer has a 4.6% biofuel mix ratio for the interval protecting the supply) this needs to be used to calculate the biodiesel aspect.

  2. If the gas comes from distribution terminals delivering from unblended inventory will probably be assumed that there’s no biofuel aspect.

  3. If the gas comes from distribution terminals delivering from each unblended and blended inventory and could be traced as coming from blended inventory, it needs to be assumed to comprise a 5% biofuel aspect until the mix ratio could be established. If the mix ratio could be established (as at (a) above) it needs to be used to calculate the biofuel aspect.

  4. If the gas can’t be traced again to blended or unblended inventory the biofuel aspect might both be assumed to be 5% or be established by laboratory evaluation. Laboratory evaluation shall be used to settle any disputes or doubts concerning the biofuel content material and could be performed on the responsibility suspended premises to which the gas is returned or at an impartial laboratory.

5.15.3 Report protecting and proof required

The main points which have to be recorded by the receiving warehouse keeper or on the distant marking premises are set out in paragraphs 5.8.4 and 5.8.5 of Motor and heating fuels general information and accounting for Excise Duty and VAT (Excise Notice 179). Unbiased laboratory evaluation isn’t a requirement for establishing the biofuel aspect.

Examples of audit path documentation are:

  • a suppliers bill in respect of the associated unique supply displaying {that a} responsibility inclusive worth had been paid

  • a press release from the supplying oil firm (responsibility payer) that the supply into the inventory of supply location was responsibility paid, if doable giving vessel title or parcel reference with the date of arrival – in that case, the volumes needs to be matched in opposition to a cargo supply ex-refinery or warehouse to the duty-paid location, the oil firm will then have the ability to affirm that responsibility was paid on the cargo and included in form HO10 for the interval of the fifteenth of the month to the 14th with fee on the thirtieth

  • if it’s not doable to match the supply into the supply areas inventory with a selected motion: a press release from the supplying oil firm, confirming that responsibility has been paid on all bulk deliveries to the situation and that the supply/deliveries involved have all been drawn from inventory on which responsibility has been paid by way of the deferment preparations

6. Coping with HMRC

6.1 Visits by HMRC

We are going to usually make an appointment to see you and can attempt to make the go to with as little disruption to your online business as is feasible.

After we make our appointment we’ll let you know:

Yow will discover out extra details about how we go to companies in VAT visits and inspections and normal details about compliance checks.

6.2 Officers’ powers

Our officers might:

MotionRegulation
Enter and examine any manufacturing premises. Or, within the case of a personal dwelling, solely the a part of the dwelling utilized in reference to the income commerce.The Biofuels and Different Gasoline Substitutes (Cost of Excise Duties, and so forth) Laws 2004, Regulation 10 and 11.
Study any car on these premises.The Biofuels and Different Gasoline Substitutes (Cost of Excise Duties, and so forth) Laws 2004, Regulation 10 and 11.
Examine or pattern any biofuel discovered on these premises.The Biofuels and Different Gasoline Substitutes (Cost of Excise Duties, and so forth) Laws 2004, Regulation 10 and11.
Examine or pattern any biofuel discovered on or in any car discovered on these premises.The Biofuels and Different Gasoline Substitutes (Cost of Excise Duties, and so forth) Laws 2004, Regulation 10 and 11.
Require the manufacturing of your online business data, and take away or take of copies of these data. CEMA 1979 s.118B. See additionally Income Dealer (Accounts and Data) Laws 1992.

6.3 Penalties

In the event you make a false or inaccurate declaration in relation to the manufacturing or mixing of biofuels, or in relation to a declare to be used of biofuel within the manufacturing of electrical energy, or for those who fail to maintain both data or fail to make returns (or each) displaying your excise responsibility legal responsibility, you would be liable to monetary penalties underneath Schedule 24 of Finance Act 2007.

6.4 In the event you disagree

In the event you disagree with a choice made by one in all our officers you might be able to have a evaluation or to enchantment to an impartial tribunal. If that’s the case, we are going to give you a evaluation in our determination letter and let you know about your proper of enchantment.

In the event you disagree with the choice, it’s possible you’ll both settle for the evaluation provide or enchantment to the impartial tribunal. In the event you settle for the evaluation provide, however don’t agree with the evaluation conclusion you’ll nonetheless have the ability to enchantment to the impartial tribunal. Learn extra info on HMRC’s review and appeal procedures.

7. Glossary

Time periodDescription
BioblendAny combination that’s made by mixing biodiesel and heavy oil not charged with the excise responsibility on hydrocarbon oil (duty-suspended heavy oil).
BiodieselA diesel high quality liquid gas derived from biomass or waste cooking oils, the ester content material of which isn’t lower than 96.5% by weight; and the sulphur content material of which doesn’t exceed 0.005% by weight, or is nil.
BioethanolA liquid gas consisting of ethanol produced from biomass and is able to getting used for a similar functions as mild oil. The liquid doesn’t embody any substance that’s gaseous at a temperature of 15°C and underneath a strain of 1013.25 millibars.
Bioethanol mixAny combination that’s produced by mixing bioethanol and hydrocarbon oil not charged with excise responsibility.
BiofuelBiodiesel, bioethanol or gas substitute.
Chargeable useThe usage of biofuel as gas for any engine, motor, or different equipment, or as an additive or extender in any substance so used.
Responsibility suspensionThe method that enables oils to be moved or saved with out paying excise responsibility.
Ethyl Tertiary Butyl Ether (ETBE) ETBE is produced by mixing ethanol and isobutylene and reacting them with warmth over a catalyst (see paragraph 3.5).
Excise responsibilityThe UK income responsibility chargeable on each imported and residential produced vitality merchandise. It’s charged at a particular fee on the amount and outline of merchandise delivered to residence use.
Excise responsibility levelThe time when the requirement to pay any responsibility with which the products turn into chargeable is to take impact.
Excise itemsItems which might be liable to excise responsibility. Biodiesel and bioethanol are classed as excise items when they’re put aside or despatched out for a rechargeable use.
Fatty acid methyl ester (FAME) FAME could be created by an alkali catalyzed response between fat or fatty acids and methanol. The molecules in commercially produced biodiesel are primarily FAMEs, normally obtained from vegetable oils by transesterification (see definition).
Gasoline substituteAny liquid used rather than a mineral (hydrocarbon) oil as gas for any motor, engine or different equipment.
Fuel oilHeavy oil of which no more than 50% by quantity distils at a temperature not exceeding 240°C and of which greater than 50% by quantity distils at a temperature not exceeding 340°C.
Gasoline oilHeavy oil which comprises in resolution an quantity of asphaltenes of not lower than 0.5% or which comprises lower than 0.5% however not lower than 0.1% of asphaltenes and has a closed flash level not exceeding 150°C.
Heavy oilMeans hydrocarbon oil aside from mild oil (HODA Part 1(4)).
Dwelling useThe UK residence market.
Mild oilMeans hydrocarbon oil – (a) of which not lower than 90% by quantity distils at a temperature not exceeding 210°C, or (b) which supplies off an inflammable vapour at a temperature of lower than 23°C when examined within the method prescribed by the Acts regarding petroleum.(HODA Part 1(3)).
Marked oilsThese oils which were marked to say a rebate of excise responsibility.
MarkingIncluding sure chemical compounds and dyes to oils in an effort to declare a rebate of excise responsibility.
Mineral oilsHydrocarbons which might be liquid under 15°C. The phrases ‘hydrocarbon oils’ and ‘mineral oils’ imply the identical factor.
RebateA discount in excise responsibility that’s allowed on oils which were put to industrial and off-road use. They’re marked to point out that they’ve been rebated. It’s unlawful to make use of rebated fuels as gas in street autos.
Income dealerAn individual importing, exporting, producing, dealing with, processing, packaging, transporting or dealing in items chargeable with excise responsibility.
Particular vitality productA substance that’s:
(a) petroleum gasoline
(b) animal fats put aside to be used as motor or heating gas
(c) vegetable fats put aside to be used as motor or heating gas
(d) non-synthetic methanol put aside to be used as motor or heating gas
(e) biodiesel
(f) a mix of two or extra of the substances laid out in paragraphs (a) to (e)
Commonplace litreA litre of oil measured at a temperature of 15°C.
Tax warehouseA spot the place excise items are produced, processed, held, obtained or dispatched underneath duty-suspension preparations by an authorised warehouse keeper. Authorisation is topic to sure circumstances laid down by the competent authorities of the member state the place the warehouse is located.
Tied oilOil that has been delivered conditionally relieved of responsibility underneath Part 9 of HODA – see discover 184A for additional particulars.

Different related notices

Different notices it’s possible you’ll discover helpful:

Fuels for use in vehicles (Excise Notice 75)

Motor and heating fuels used to generate electricity – relief from Excise Duty (Excise Notice 175)

Motor and heating fuels general information and accounting for Excise Duty and VAT (Excise Notice 179)

Get relief for mineral oil put to certain uses (Excise Notice 184A)

Registered Dealers in Controlled Oil (Excise Notice 192)

Notice 203a Registered consignees – will apply to companies in Northern Eire solely

Notice 206 Revenue traders records

Notice 209 Civil penalties

Production, distribution and use of denatured alcohol (Excise Notice 473)

Your rights and obligations

Learn Your Charter to seek out out what you possibly can count on from HMRC and what we count on from you.

You probably have any feedback or solutions to make about this discover, write to:

HMRC

Gasoline Responsibility Coverage Workforce

third Flooring West

Ralli Quays 3 Stanley Road

Salford

M60 9LA

This handle isn’t for normal enquiries.

In your normal enquiries, contact the Excise: enquiries helpline.

Placing issues proper

In the event you’re sad with HMRC’s service, contact the individual or workplace you might have been coping with. They’ll attempt to put issues proper.

In the event you’re nonetheless sad, discover out how to complain to HMRC.

How we use your info

Discover out how HMRC uses the information we hold about you.



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