tag:www.gov.uk,2005:/search/guidance-and-regulation Guidance and regulation 2026-04-30T10:41:35+01:00 HM Government tag:www.gov.uk,2005:/guidance/pay-duty-on-biofuels-or-gas-for-road-use 2026-04-30T10:41:35+01:00 Pay duty on biofuels or road fuel gas How to pay duty on biofuels or road fuel gas, and how long it takes for your payment to reach HMRC. tag:www.gov.uk,2005:/guidance/receive-goods-into-and-remove-goods-from-an-excise-warehouse-excise-notice-197 2026-04-27T14:06:29+01:00 Receive goods into and remove goods from an excise warehouse (Excise Notice 197) Find out the UK’s requirements for the holding and movement of excise goods in duty suspension within the UK and the EU. tag:www.gov.uk,2005:/guidance/vat-road-fuel-scale-charges-from-1-may-2026-to-30-april-2027 2026-04-17T10:00:05+01:00 VAT road fuel scale charges from 1 May 2026 to 30 April 2027 Use these road fuel charges from 1 May 2026 on your VAT return, to account for private consumption of fuel on a business vehicle. tag:www.gov.uk,2005:/guidance/using-rebated-fuels-in-vehicles-and-machines-excise-notice-75 2026-04-01T14:01:47+01:00 Using rebated fuels in vehicles and machines (Excise Notice 75) Find out when you can use rebated diesel, biodiesel or kerosene in vehicles and other machinery. tag:www.gov.uk,2005:/guidance/apply-for-approval-to-use-premises-as-an-excise-warehouse 2026-04-01T10:58:38+01:00 How to get approval to use premises as an excise warehouse Find out how to apply to operate premises as an excise warehouse, how to renew or make changes to your approval and what happens if HMRC cancel your approval. tag:www.gov.uk,2005:/guidance/receiving-storing-and-moving-excise-goods 2026-04-01T10:57:37+01:00 Receiving, storing and moving excise goods How to move, store and trade duty-suspended and duty-paid excise goods. tag:www.gov.uk,2005:/guidance/fuel-duty 2026-03-18T12:52:20+00:00 Check if you need to pay Fuel Duty Find out if you need to pay Fuel Duty on the fuel you produce, import or use and the rate you need to pay. tag:www.gov.uk,2005:/government/publications/excise-movement-control-system-how-to-complete-an-electronic-administrative-document 2026-01-27T15:43:07+00:00 Submitting an electronic administrative document or an electronic simplified administrative document for excise goods Find out how to complete and submit an electronic administrative document (eAD) and an electronic simplified administrative document (eSAD) using the Excise Movement Control System. tag:www.gov.uk,2005:/guidance/registered-dealers-in-controlled-oil-excise-notice-192 2025-11-20T14:19:21+00:00 Registered dealers in controlled oil (Excise Notice 192) Find out about the registered dealers in controlled oil (RDCO) scheme. tag:www.gov.uk,2005:/guidance/excise-duty-drawback-on-ship-and-aircraft-oil-stores-excise-notice-172 2025-11-19T13:59:29+00:00 Excise duty drawback on ship and aircraft oil stores (Excise Notice 172) Find out how to qualify for drawback and what you'll need to do to make a claim on duty you have already paid. tag:www.gov.uk,2005:/guidance/motor-and-heating-fuels-business-or-premise-registration 2025-11-18T12:51:27+00:00 Registering your motor and heating fuels business and premises Find out if you need to register your business if you produce, import, warehouse, sell or deal in motor and heating fuels. tag:www.gov.uk,2005:/guidance/excise-movement-and-control-system-how-to-register-and-use 2025-11-18T12:49:05+00:00 How to register and use the Excise Movement and Control System When you must use the Excise Movement and Control System (EMCS), and how to register and enrol. tag:www.gov.uk,2005:/guidance/storing-processing-or-producing-excise-goods-in-a-freeport-customs-site 2025-11-18T12:44:47+00:00 Storing, processing or producing excise goods in a UK Freeport customs site Find out who can be authorised to store, process or produce excise goods in a UK Freeport customs site and how to apply to do so. tag:www.gov.uk,2005:/guidance/repayment-of-excise-duty-on-heavy-oil-used-to-grow-horticultural-produce-excise-notice-183 2025-11-18T12:42:47+00:00 Repayment of excise duty on heavy oil used to grow horticultural produce (Excise Notice 183) Find out how you can claim repayment of excise duty on heavy mineral (hydrocarbon) oil used to grow certain horticultural produce. tag:www.gov.uk,2005:/guidance/wet-line-contamination-best-practice-guidelines 2025-11-18T12:30:03+00:00 Wet line contamination: best practice guidelines Wet line contamination involves the cross contamination of road fuel with rebated fuels, which will either be red diesel or kerosene. tag:www.gov.uk,2005:/guidance/biofuels-and-other-fuel-substitutes-excise-notice-179e-from-1-april-2022 2025-11-18T12:26:33+00:00 Biofuels and fuel substitutes (Excise Notice 179e) from 1 April 2022 Find out about the legal definitions of biofuel products and fuel substitutes, excise duty rates and the roles and responsibilities of producers from 1 April 2022. tag:www.gov.uk,2005:/guidance/get-relief-for-mineral-oil-put-to-certain-uses-excise-notice-184a 2025-11-18T12:19:46+00:00 Get relief for mineral oil put to certain uses (Excise Notice 184A) How to get relief from excise duty on oil used in certain ways using the Industrial Relief Scheme, also known as the Tied Oils Scheme. tag:www.gov.uk,2005:/guidance/relief-from-fuel-duty-for-marine-voyages-notice-263 2025-11-18T12:18:36+00:00 Relief from fuel duty for marine voyages (Notice 263) Find out how to reclaim Excise Duty on fuel used in making marine voyages if you're entitled to claim. tag:www.gov.uk,2005:/guidance/fuel-used-in-private-pleasure-craft-and-for-private-pleasure-flying-excise-notice-554 2025-11-18T12:16:55+00:00 Fuel used in private pleasure craft and for private pleasure flying (Excise Notice 554) Find out how to charge and collect excise duty on fuel used in private pleasure craft and fuel used for private pleasure flying. tag:www.gov.uk,2005:/guidance/apply-for-approval-to-import-duty-paid-excise-goods-from-eu-countries-into-northern-ireland 2025-05-02T11:16:45+01:00 Apply to import duty-paid EU excise goods into Northern Ireland, as a tax representative Tax representatives must apply for approval to import duty-paid EU excise goods into Northern Ireland, using form HM4b.