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  1. Home
HMRC internal manual

Oils Technical Manual

From:
HM Revenue & Customs
Published
15 April 2016
Updated:
27 March 2024 - See all updates
  1. Back to contents

HCOTEG150000 - Deficiencies in warehoused oil: contents

  1. HCOTEG150250
    Scope of Guidance
  2. HCOTEG151500
    Gains and losses shown in trade records: contents
  3. HCOTEG151750
    How are discrepancies due to errors in measurement to be treated
  4. HCOTEG152000
    Losses due to accidents or thefts in duty suspension
  5. HCOTEG152250
    Losses of oil removed under duty suspension: contents
  6. HCOTEG152500
    Trader's explanations for deficiencies: contents
  7. HCOTEG153000
    Accidental losses of duty-suspended oil in transit
  8. HCOTEG153250
    Diversions
  9. HCOTEG153500
    Payment of Duty
  10. HCOTEG153750
    Other considerations
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