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Chapter HCOGAS400400

Document Cited in Related
Vincent
Published date04 March 2016
Record NumberHCOGAS400400
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

As required, all traders should keep records in accordance with the RTR (we are empowered to include, individual users purchasing duty-paid gas, if it is considered necessary, to keep records for each vehicle - showing gas receipts and mileage run).

Producers, dealers and suppliers of gas, for use as road fuel, must keep records of each:

  • receipt;setting aside; and

delivery of gas for use as road fuel. So that it can be demonstrated that excise duty has been or will be paid.

As a general guide records should normally include the following:

  • for receipts:

  • the suppliers name and address;the supplying depot’s address if different;

the date of receipt;

the quantity and trade description of the gas;

whether the gas is duty-paid or not;

the identification of the vessels, etc. it goes into;

  • for setting aside:

  • the date of setting aside;the quantity and trade description of the gas;

the identification of the vessels, etc. it goes into;

  • for deliveries:

  • the date of delivery;the quantity and trade description of the gas;

the name and address of the customer (if known); and

the vehicle’s registration mark if gas is supplied direct to a vehicle as fuel.

It should be noted that if all the trader’s gas that is set...

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