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HMRC internal manual

Gas for road fuel use

From:
HM Revenue & Customs
Published
4 March 2016
Updated:
7 December 2021 - See all updates
  1. Back to contents

HCOGAS400000 - Technical Guidance: Contents

  1. HCOGAS400050
    Introduction
  2. HCOGAS400100
    What do we mean by road fuel gas
  3. HCOGAS400150
    When is the excise duty due?
  4. HCOGAS400200
    Which vehicles must always use duty-paid gas?
  5. HCOGAS400250
    Notification
  6. HCOGAS400300
    Returns and duty payment
  7. HCOGAS400350
    Gas measurement
  8. HCOGAS400400
    Records
  9. HCOGAS400450
    Duty-free/Duty-paid storage
  10. HCOGAS400500
    Offences and penalties
  11. HCOGAS400550
    Appeals
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