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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
  2. HCOTEG150000

HCOTEG151500 - Deficiencies in Warehoused Oil: Gains and losses shown in trade records

This section contains the following:

  1. HCOTEG151510
    Purpose of this Section
  2. HCOTEG151530
    Causes of variation
  3. HCOTEG151540
    Undue variation in gain or losses
  4. HCOTEG151560
    Explanations and payment of duties and VAT
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