Report excise duty on fuel removed from warehouse (HO10)
Use the online service to report the amount of excise duty you need to pay for fuel removed from warehouse.
Submit a return online using form HO10 to report the excise duty you need to pay for fuel removed from the warehouse. You can find more details about measuring and recording the fuel you send out from the warehouse in Excise Notice 179.
Before you start
To complete your return, you’ll need:
- your Fuel Duty (HO10) Deferment Approval Number (DAN)
- the start and end dates for your return
- the quantity of fuel in standard litres that you sent out in this period
- the correct duty rate for each product — see the rates and allowances page
- the amount of duty you owe or are claiming
- your completed HO10 spreadsheet — HMRC will have previously sent this to you
Submit your return
You need to have a Government Gateway user ID and password. If you do not have a user ID, you can create one the first time you register.
Paying online by Direct Debit
Set up a Direct Debit through your HMRC business tax account.
You’ll need the Government Gateway user ID and password you used when you registered for the account.
The Direct Debit will not collect return payments over £20 million. If you owe more, you will need to pay another way.
HMRC will automatically collect the payment from your bank account based on the amount in your return. You’ll only need to set the Direct Debit up once.
Set it up at least 4 working days before your payment due date.
The payments will show on your bank statement as ‘HMRC SDDS’.
Payments will be automatically collected from your bank account. This is usually 3 to 5 days after your return and payment due date. We will send you a message with the exact date and amount after you file your return.
If you file your return late, your payment will usually be taken 4 days after you file the return.
The Direct Debit cannot collect any interest or penalty charges you owe.
Pay by bank transfer
If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, you can submit your payment on the same or next day.
If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.
We recommend you check your bank’s processing times and maximum transaction limits before you pay.
Account details to use if your account is in the UK
Use the following details to make a payment if your account is in the UK:
- sort code — 08 32 10
- account number — 14077970
- account name — HMRC Customs Duty Schemes
Account details to use if your account is overseas
Use the following details to make a payment if your account is overseas:
- account number (IBAN) — GB16 BARC 2005 1723 3725 45
- Business Identifier Code (BIC) — BARCGB22
- account name — HMRC Customs Duty Schemes
You should make overseas payments in sterling (GBP). Your bank may charge you if use any other currency.
If needed, you can provide your bank with the following HMRC banking address:
Barclays Bank plc
1 Churchill Place
London
United Kingdom
E14 5HP
Updates to this page
Published 9 April 2018Last updated 9 December 2024 + show all updates
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The account details for paying by bank transfer if your account is in the UK have been updated. Details have been added for paying online by Direct Debit.
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From 15 April 2018 the bank account details for your payments will change. This page has been updated with the new account details for Bacs and CHAPS transfers.
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First published.