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Find 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.
Use the online service to report the amount of excise duty you need to pay for gas sent, set aside or used as fuel in road vehicle.
Use these road fuel charges from 1 May 2022 on your VAT return, to account for private consumption of fuel on a business vehicle.
Find out about the legal definitions of biofuel products, excise duty rates and the roles and responsibilities of producers, and in some cases, users of these products before 1 April 2022.
This notice must be displayed at every entrance and exit of an excise premises, warning against improper removal of duty-suspended goods.
Use the online service if you produce, use or set aside more than 2,500 litres of biofuels a year.
Use form HM3 to apply for approval as a certified trader if your goods are being delivered from an EU member state into Northern Ireland or from Northern Ireland to an EU member state.
Tax representatives must apply for approval to import duty-paid EU excise goods into Northern Ireland, using form HM4b.
Use form HM1 to apply to be a part of the Registered Consignee scheme and import duty-suspending goods into Northern Ireland from an EU member state.
Use the form HM2 to submit your return of excise duty as a registered consignee or certified consignee.
Find out if you need to register your business if you produce, import, warehouse, sell or deal in motor and heating fuels.
Find out if you can use the Excise Payment Security System when paying the duty due on excise goods released for consumption in the UK.
How to pay duty on biofuels or road fuel gas, and how long it takes for your payment to reach HMRC.
Use the online service to report the amount of excise duty you need to pay for fuel removed from warehouse.
Use form HM8 when you need authority to account for excise duty by using another trader's deferment approval number (DAN).
Wet line contamination involves the cross contamination of road fuel with rebated fuels, which will either be red diesel or kerosene.
Check if you need to pay excise duty on biofuels and other fuel substitutes, and how to register.
This leaflet explains the rules when buying red diesel or rebated kerosene/paraffin for your own use.
Use this form to tell HMRC you need to pay additional duty for alcohol, tobacco, oil or biofuel.
How businesses can get a rebate of duty on light oil used as a furnace fuel.
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