HCOTEG22250 - Law - background: Legal roles and responsibilities

Introduction

In searching any part of the law or its provisions, it is important to identify correctly the roles and responsibilities of those persons or legal entities involved, and to understand their respective obligations under the legislation.

In order to hold someone in breach of the legislation or regulations, they must first be mentioned in law and be held to be responsible for fulfilling some requirement in the legislation.

Key Terms and Definitions

The following are examples of some of the key terms referring to those with a responsibility to the law, together with the main legislation with which they are associated.

Approved Tied Oils Trader

These are revenue traders that have been approved and registered by HMRC under the ‘Tied Oils’ scheme . (Hydrocarbon Oil (Industrial Reliefs) Regulations 2002).

Authorised Warehouse-keeper

An authorised and registered occupier of an excise warehouse, in accordance with Regulation 3 of the (Warehouse-keepers and Owners of Warehoused Goods Regulations 1999).

Biofuels Producer

A person who sets aside biofuel for a chargeable use, or who makes a chargeable use of biofuel. Regulation 8 of the Biofuels and other Fuel Substitutes Regulations 2004.

Duty Representatives

A person authorised and registered by HMRC to act as an agent for non-UK owners of excise goods who wish to deposit goods in a UK warehouse. (Warehouse-keepers and Owners of Warehoused Goods Regulations 1999). Note: This category of person only exists in the alcohol and tobacco regimes, because owners of oils in warehouse do not need to be registered under WOWGR 1999.

Excise Warehouse

A place approved by HMRC for the holding of goods on which excise duty, and/or VAT are suspended. (Customs and Excise Management Act, Section 92).

Mineral Oil Producers Premises

All activities surrounding the refining and production of oil may be conducted at “entered” mineral oil producer’s premises (CEMA, Section108).

Producers

Means a person engaged in the production of oil at ‘entered’ Motor and Heating Fuel production premises (including a drilling well) onshore or within UK territorial waters. Producers may obtain oil from any natural source (e.g. from an oil well, from oil shale, or from any non-oil source (e.g. coal). They may also refine, purify, blend and carry out any other process on oil.

Registered Consignee / Consignor

These are revenue traders that have been approved as registered dealers and shippers by HMRC under the Customs and Excise Management Act (CEMA) 1979 section 100G. Registered consignees only operate in Northern Ireland since the UK left the EU on 1 Janauary 2021.

Registered Dealer in Controlled Oil

These are revenue traders that have been approved and registered by HMRC under the Registered Dealers in Controlled Oils (RDCO) scheme. (Hydrocarbon Oil (Registered Dealers in Controlled Oil) Regulations 2002).

Registered Remote Marker

These are revenue traders that have been approved and registered by HMRC under the Registered Remote Marking scheme. (The Hydrocarbon Oils(Registered Remote Markers) Regulations 2005).

Registered Trader

A person authorised by the competent authority to receive products subject to excise duty under duty suspension from an EU country into Norhtern Ireland. (In the UK this is a Registered Consignee, or Consignor if they send rather than receive).

Revenue Trader

Anyone carrying on a trade or business concerned with the buying, selling, importation, exportation, dealing in, or handling of excise goods, and the financing or facilitation of any such transactions or activities. (Customs and Excise Management Act, Section 1 (1) ‘Interpretation’).

Tax Warehouse

Premises approved under UK legislation for the production, processing, holding, receipt or despatch of excise goods under duty suspension arrangements, as per, regulation 3(1) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010).

[Note: All excise warehouses and all customs and excise warehouses are tax warehouses].