Form / Description / Processed by / Use
C88 / Single Administrative Document (SAD) / Entry Processing Units (EPUs) / Used for payment of customs duty/excise duty/VAT on oil delivered to home use at importation from outside the EU.
C1201 (HO) / Guarantee for payment of sums due to the Commissioners of HMRC / Central Deferment Office (CDO) Southend / Duty deferment application
C1207 (HO) / Standing authority for agents to request deferment of excise duty on hydrocarbon oil delivered ex-warehouse / CDO Southend / Duty deferment application
C&E 1165 / Occasional Importers return / National Occasional Importers Centre (NOIC) Liverpool / Used by occasional importers to account for excise duty on infrequent receipts from the EU. A copy C&E 1165 must be forwarded to the consignor confirming duty payment before goods can be released.
C&E 1178 / Notice of intention to claim drawback / Drawback Processing Centre, Glasgow / Excise duty drawback claim
C&E 930A / Excise duty on gas for use as road fuel / A&CG Birmingham / The C&E930A is used to show the total dutiable quantity of gas supplied, sent out or set aside in the previous 3 months. Payment of the full amount of excise duty must accompany the form and should be received no later than the 15th day of the month after the end of the period covered by the return.
C&E 930B / Notice of intention to send out, set aside or supply gas for use as fuel in road vehicles / A&CG Birmingham / Excise duty payment
EX55 / Claim for repayment of excise duty on oils or biofuels used to generate electricity / Mineral Oils Relief Centre (MORC) Dobson House Newcastle / as per title but ONLY for traders who cannot set-off the duty using a HO10
EX70 / Excise warehousing, motor and heating fuels warehouse, application and amendment form / National Registration Unit (NRU) Portcullis House Glasgow / Application for motor and heating fuels warehouse approval
EX71 / Schedule / NRU Glasgow
EX103 / Excise entry: Private trader/partnership / MORC Newcastle or NRU in Glasgow depending upon what type of ‘entry’ of motor & heating fuel ‘producers premises’ is being made. Mineral Oils – Glasgow. Biodiesel and other fuel substitutes – MORC. / Application to make ‘entry of premises’
EX103A / Excise entry: Incorporated body / As EX 103 / Application to make ‘entry of premises’
HO4 / Registered dealers in controlled oil, application form for approval / RDCO approvals MORC Newcastle / RDCO scheme
HO5 / Return by Registers Dealers in Controlled Oils / Sort seat, Debt Management and Banking (DMB) Southend / RDCO scheme
HO6 / Registered Dealers in Controlled Oil, Partnership details / MORC Newcastle / RDCO scheme
HO9 / Marking declaration and duty claim for rebate / CAPO for Oils Deferment traders / Declaration of gas oil/kerosene marking at RMPs and claim for duty rebate on HO10
HO10 / Warrant, hydrocarbon oils for home use, duty deferment account. / Central Deferment Office (CDO) Oils Team, Southend / Used by approved deferment traders to account for excise duty on oil delivered to home use from oil producers’ premises or duty suspended warehouse. Accounting period is 00.00hrs on 15th of the month to 24.00hrs on the 14th of the following month. Payment day is the last business day of the month in which the accounting period ends.
HO27 / Mineral (hydrocarbon) oil, application to obtain relief from excise duty / MORC Newcastle / Mineral oil reliefs
HO27B / Mineral oil reliefs scheme, Partnership details / MORC Newcastle / Mineral oil reliefs
HO34 / Return by an approved trader in mineral oils for certain uses / MORC Newcastle / Tied oil scheme
HO49 / Claim for Repayment of Excise Duty on Heavy Mineral (Hydrocarbon) Oil used by Horticultural Producers / MORC Newcastle / Horticultural use
HO50 / Claim for repayment of excise duty on mineral (hydrocarbon) oil used on board a vessel or hovercraft (other than a private pleasure craft) on a marine voyage / MORC Newcastle / Marine voyages
HO53 / Hydrocarbon oil used as fuel to produce energy for the treatment or production of hydrocarbon oil / MORC Newcastle / Mineral oils production application where only partial relief to excise duty is to be claimed.
HO55 / Hydrocarbon oil used as fuel to produce energy for the treatment or production of hydrocarbon oil. / MORC Newcastle / Partial relief claim form
HO930 / Excise duty on fuel substitutes - return / A&CG Birmingham / The HO930 is the duty return and it should be submitted monthly together with payment for the duty due. The accounting period is the calendar month and payment must be made by the 15th of the following month.
HORRM / Hydrocarbon oils registered remote marker / MORC Newcastle or the internet / The application form to become a Registered Remote Marker
REDS 110 / REDS duty return / REDCENT / Used by Registered Excise Dealers and Shippers to account for excise duty on receipts from the EU. The goods travel under duty suspension and duty is accounted for on receipt in the UK. Each month the REDS control centre (REDCENT) send out a pre-printed duty return to all REDS. The completed return must be delivered to REDCENT within four consecutive working days (three if a non-business day intervenes) after the end of the accounting period. Payment day is the 15th of the month after the end of the period covered by the return.
VAT 908 / Hydrocarbon oils: deferment advice for VAT due on removal from Warehouse. / Central Deferment Office (CDO) oils Team, Southend / Used by approved VAT deferment traders to account for VAT on imported or acquired (or supplied in warehouse) oil removed from warehouse. The accounting period is the calendar month and payment day is the 15th of the following month.
W8 / UK internal accompanying document, products subject to excise duty / National Verification Centre (NVC) Portcullis House Glasgow / Accompanying document for those goods allowed to be moved duty-suspended between excise (Tax) warehouses in the UK.
W50 / Remittance/deferment advice for additional payments of duty and/or VAT. / National Warrant Centre, York Place, Edinburgh / Used for immediate payment of excise duty and/or VAT on oil delivered from mineral oil producers’ or duty suspended warehouse where there is no duty deferment facility. Payment must be made prior to release of the product.