Collection

Fuel Duty: detailed information

Guidance and forms covering Fuel Duty. Including registering your business and premises, moving and storing goods, payments and reliefs.

• From: HM Revenue & Customs and HM Treasury
• Published: 5 February 2024

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Introductory guides

• Check if you need to pay Fuel Duty
  • 18 January 2021
  • Guidance
• Registering your motor and heating fuels business and premises
  • 10 December 2019
  • Guidance

Moving and storing goods

• Receiving, storing and moving excise goods
  • 24 March 2023
  • Guidance
• How to register and use the Excise Movement and Control System
  • 16 September 2024
  • Guidance

Payments and reliefs

• Pay Excise Duty without a guarantee
  • 2 March 2021
  • Guidance
• Pay duty on biofuels or road fuel gas
  • 16 September 2024
  • Guidance
• Excise Payment Security System (EPSS): authorisation criteria
  • 2 March 2021
  • Guidance
• Fuel Duty: reliefs
  • 23 May 2023
  • Guidance
• Log in to tied and rebated oils excise services

Forms, notices and reference material

• Fuel Duty forms
  • 9 November 2009
  • Collection
• Excise notices: oils
  • 7 October 2014
  • Collection
• Excise notices: storing and moving goods
  • 7 December 2023
  • Collection
• Excise information sheets
  • 16 December 2014
  • Collection
• Revenue and Customs Briefs
  • 11 June 2021
  • Collection
• Tax information and impact notes
  • 31 October 2024
  • Collection
• Excise Duty hydrocarbon oils rates and allowances
  • 15 May 2024
  • Guidance

Published 5 February 2024