Notice

Revenue traders' records (Excise Notice 206)

This notice explains what records you need to keep if you are a trader in goods or services that have to pay Excise Duty (revenue trader).

Documents

Details

What records you need to keep if you are revenue trader (a trader involved in any way with goods or services liable to Excise Duty), whether or not the duty has been paid.

Updates to this page

Published 2 May 2002
Last updated 12 August 2024 + show all updates
  1. This Notice updated to amend the policy team address and contact information.

  2. Contact information for the Mineral Oil Reliefs Centre has been updated.

  3. Section 1.1 has been updated to make it clear the notice does not apply to Air Passenger Duty as described in Notice 550 but applies to all other excise duties.

  4. First published.

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