HCOTEG130250 - Central accounting points: Scope of guidance

This section provides guidance to those staff involved in the control of traders鈥� activities at Central Accounting Points (CAPs) i.e. nominated Central Accounting Point Officers (CAPOs), now more commonly referred to as tax specialists.

Notices

Notice 101

- 鈥楧eferring duty, VAT and other charges鈥�, explains how payment of excise duty on removal to home use may be deferred.

Notice 179

- 鈥楳otor and Heating Fuels: General Information and Accounting for Excise Duty and VAT鈥�, provides further information on oils and gives details of the deferment system.

Notice 206

- 鈥楻evenue traders鈥� records鈥�, explains which records are required to be kept by those traders involved in any way with goods or services liable to excise duty.

HCODA (X-99 Oils Duty Assurance)

HCODA provides further information on both oils and on duty deferment.

Training

A Guided Learning Unit on Duty Accounting: Reference 003200 is available now in Online Learning.