tag:www.gov.uk,2005:/search/guidance-and-regulationGuidance and regulation2025-05-07T09:43:00+01:00HM Governmenttag:www.gov.uk,2005:/guidance/apply-for-approval-to-use-premises-as-an-excise-warehouse2025-05-07T09:43:00+01:00Apply for approval to use premises as an excise warehouseFind out how to apply to operate premises as an excise warehouse, how to renew or make changes to your approval and what happens if HMRC cancel your approval. tag:www.gov.uk,2005:/guidance/apply-for-approval-to-import-duty-paid-excise-goods-from-eu-countries-into-northern-ireland2025-05-02T11:16:45+01:00Apply to import duty-paid EU excise goods into Northern Ireland, as a tax representativeTax representatives must apply for approval to import duty-paid EU excise goods into Northern Ireland, using form HM4b.tag:www.gov.uk,2005:/guidance/receiving-storing-and-moving-excise-goods2025-05-01T07:30:00+01:00Receiving, storing and moving excise goodsHow to move, store and trade duty-suspended and duty-paid excise goods.tag:www.gov.uk,2005:/guidance/receive-goods-into-and-remove-goods-from-an-excise-warehouse-excise-notice-1972025-05-01T00:05:03+01:00Receive goods into and remove goods from an excise warehouse (Excise Notice 197)Find out the UK’s requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.tag:www.gov.uk,2005:/guidance/vat-road-fuel-scale-charges-from-1-may-2025-to-30-april-20262025-04-16T14:38:58+01:00VAT road fuel scale charges from 1 May 2025 to 30 April 2026Use these road fuel charges from 1 May 2025 on your VAT return, to account for private consumption of fuel on a business vehicle.tag:www.gov.uk,2005:/guidance/relief-from-fuel-duty-for-marine-voyages-notice-2632025-04-11T11:24:53+01:00Relief from fuel duty for marine voyages (Notice 263)Find out how to reclaim Excise Duty on fuel used in making marine voyages if you're entitled to claim.tag:www.gov.uk,2005:/guidance/pay-duty-on-biofuels-or-gas-for-road-use2025-03-31T14:15:34+01:00Pay duty on biofuels or road fuel gasHow to pay duty on biofuels or road fuel gas, and how long it takes for your payment to reach HMRC.tag:www.gov.uk,2005:/guidance/storing-processing-or-producing-excise-goods-in-a-freeport-customs-site2025-03-07T09:36:33+00:00Storing, processing or producing excise goods in a UK Freeport customs siteFind out who can be authorised to store, process or produce excise goods in a UK Freeport customs site and how to apply to do so.tag:www.gov.uk,2005:/guidance/responsibilities-of-excise-warehousekeepers-owners-of-goods-and-duty-representatives2025-03-03T12:41:12+00:00Responsibilities of excise warehousekeepers and owners of goodsFind out about checks you need to carry out before accepting goods into your excise warehouse and your obligations when receiving cash payments for duty-suspended sales of alcoholic products.tag:www.gov.uk,2005:/government/publications/excise-movement-and-control-system-commercial-software-suppliers2025-02-12T12:41:41+00:00Find software suppliers for the Excise Movement and Control SystemFind recognised software suppliers that provide internet filing enabled software for Excise Movement and Control System (EMCS).tag:www.gov.uk,2005:/government/publications/excise-movement-control-system-how-to-complete-an-electronic-administrative-document2025-01-27T16:42:26+00:00Submitting an electronic administrative document or an electronic simplified administrative document for excise goodsFind out how to complete and submit an electronic administrative document (eAD) and an electronic simplified administrative document (eSAD) using the Excise Movement Control System.tag:www.gov.uk,2005:/guidance/excise-movement-and-control-system-how-to-register-and-use2025-01-27T16:03:42+00:00How to register and use the Excise Movement and Control SystemWhen you must use the Excise Movement and Control System (EMCS), and how to register and enrol.tag:www.gov.uk,2005:/guidance/fuel-used-in-private-pleasure-craft-and-for-private-pleasure-flying-excise-notice-5542025-01-06T13:42:45+00:00Fuel used in private pleasure craft and for private pleasure flying (Excise Notice 554)Find out how to charge and collect excise duty on fuel used in private pleasure craft and fuel used for private pleasure flying.tag:www.gov.uk,2005:/guidance/report-excise-duty-on-fuel-removed-from-warehouse-ho102024-12-09T14:12:28+00:00Report excise duty on fuel removed from warehouse (HO10)Use the online service to report the amount of excise duty you need to pay for fuel removed from warehouse.tag:www.gov.uk,2005:/government/publications/excise-notice-76-excise-duty-on-gas-for-use-as-fuel-in-road-vehicles2024-11-07T12:06:16+00:00Excise Notice 76: excise duty on gas for use as fuel in road vehiclesThis notice is about excise duty charged on gas for use as road vehicle fuel.
tag:www.gov.uk,2005:/guidance/registered-dealers-in-controlled-oil-excise-notice-1922024-11-07T10:19:56+00:00Registered dealers in controlled oil (Excise Notice 192)Find out about the registered dealers in controlled oil (RDCO) scheme.tag:www.gov.uk,2005:/government/publications/rates-and-allowances-excise-duty-hydrocarbon-oils2024-05-15T12:43:04+01:00Excise Duty hydrocarbon oils rates and allowancesDetails of fuel duty payable on light oils, heavy oils, biofuels and road fuel gases.tag:www.gov.uk,2005:/guidance/vat-road-fuel-scale-charges-from-1-may-2024-to-30-april-20252024-04-17T10:00:09+01:00VAT road fuel scale charges from 1 May 2024 to 30 April 2025Use these road fuel charges from 1 May 2024 on your VAT return, to account for private consumption of fuel on a business vehicle.tag:www.gov.uk,2005:/guidance/excise-duty-drawback-on-ship-and-aircraft-oil-stores-excise-notice-1722024-02-08T08:35:49+00:00Excise duty drawback on ship and aircraft oil stores (Excise Notice 172)Find out how to qualify for drawback and what you'll need to do to make a claim on duty you have already paid.tag:www.gov.uk,2005:/guidance/rural-duty-relief-scheme-notice-20012024-02-08T00:30:03+00:00Rural Fuel Duty Relief Scheme (Notice 2001)Find out about the Rural Fuel Duty Relief Scheme for retailers of fuel and areas eligible for the relief.