HCOBIG11100 - Non-Compliance: Policy approach
Introduction
By agreeing that premises may be ‘entered’, HMRC are simply making it legallypossible for biofuel or fuel substitutes to be produced there in excess of the de minimisof 2,500 litres per annum.
HMRC are not issuing any form of approval, and in particular they are notapproving or agreeing the process that the trader intends to carry out – it is thetrader’s responsibility to make sure that they are paying the correct dutyon any oil produced.
Remember the onus is on all ‘registered’ producers to prove theirproducts meet the legal specification in order to qualify for the reduced rate of duty.The only way that this can be done is by having their finished fuel tested against thefuel specification.
Guidance to Oils Assurance Officers
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)